icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Income Tax (Relevant Contracts) Regulations, 2000 [S.I. No. 71 of 2000]Introductory TextPart 1 General (regs. 1-7)Regulation 1 Citiation and commencement.Regulation 2 Interpretation.Regulation 3 Declaration by parties to relevant contract.Regulation 4 Transfer of functions, etc.Regulation 5 Liability for payment of tax deductible.Regulation 6 Certificate of deduction.Regulation 7 Service by post etc.Part 1A Registration as a Principal (regs. 7A-7F)Regulation 7A Operative Date.Regulation 7B Keeping and Maintaining the Register.Regulation 7C Registration and Time for Registration.Regulation 7D Notification of Change in relevant Details.Regulation 7E Notification of Cessation.Regulation 7F Cancellation of Registration.Part 2 Sub-contractor's certificate (regs. 8-11)Regulation 8 Application for sub-contractor's certificate.Regulation 9 Nomination of individual who will produce sub-contractor's certificate.Regulation 10 Ownership and issue of sub-contractor's certificate.Regulation 11 Validity of sub-contractor's certificate.Part 3 Recovery of tax (regs. 12-15)Regulation 12 Recovery of tax.Regulation 13 Estimation of tax on a monthly basis.Regulation 14 Inspector's estimates.Regulation 15 Notification of estimation.Part 4 Repayment and credit to uncertified sub-contractors (regs. 16-17)Regulation 16 Repayment.Regulation 17 Credit against liability to tax of sub-contractor.Part 5 Special provisions in relation to sub-contractor's certificate relevant payment card and relevant tax deduction card (regs. 18-22)Regulation 18 Application for relevant payments card.Regulation 19 Powers of inspectors.Regulation 20 General provision relating to keeping of records and return by principal at end of year.Regulation 20A Provision of information.Regulation 21 Records to be kept by certified sub-contactors.Regulation 22 Information to be given to principals by sub-contractors.Part 6 Miscellaneous (regs. 23-26)Regulation 23 Inspection of principal's records, etc.Regulation 24 Death of principal.Regulation 25 Difference between principal and sub-contractor.Regulation 26 Revocations.ScheduleGiven underExplanatory Note
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 8th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext

Part 1A Registration as a Principal (regs. 7A-7F)

Regulation 7A Operative Date.
Regulation 7B Keeping and Maintaining the Register.
Regulation 7C Registration and Time for Registration.
Regulation 7D Notification of Change in relevant Details.
Regulation 7E Notification of Cessation.
Regulation 7F Cancellation of Registration.
PreviousNext