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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 31 March 2012 - onwards

22. Relevant contracts tax.

(1) Chapter 2 of Part 18 of the Principal Act is amended -

(a) in section 530(1) by substituting the following for paragraph (c) in the definition of "construction operations":

"(c) the installation, alteration or repair in any building or structure of systems of heating, lighting, air-conditioning, soundproofing, ventilation, power supply, drainage, sanitation, water supply, or burglar or fire protection,",

(b) in section 530(1) by substituting the following for paragraph (ca) in the definition of "construction operations":

"(ca) the installation, alteration or repair in or on any building or structure of systems of telecommunications,",

(c) in section 530(1) by substituting the following for the definition of "deduction summary":

"'deduction summary', in relation to a return period, means a statement (adjusted as appropriate in accordance with regulations made under this Chapter) which the Revenue Commissioners cause to be issued to a registered principal setting out, in summary form -

(a) details in respect of each relevant payment notified by that principal under section 530C which is, in accordance with regulations made under this Chapter, the subject of a valid deduction authorisation at the time of issue of the deduction summary, and