1. Irish Financial Services Law
  2. Legislation (IE)
  3. Acts
  4. 1997
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  1. Taxes Consolidation Act, 1997 (No. 39)
  2. Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
  3. Part 18 Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries (ss. 520-531)
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Part 18 Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries (ss. 520-531)

Comparing proposed amendment...
Chapter 1 Payments in respect of professional services by certain persons (ss. 520-529A)
In force
 520. Interpretation (Chapter 1).
In force
 521. Accountable persons.
In force
 522. Obligation on authorised insurers.
In force
 523. Deduction of tax from relevant payments.
In force
 524. Identification of specified persons and submission of payment notifications.
In force
 525. Returns and collection of appropriate tax.
In force
 526. Credit for appropriate tax borne.
In force
 527. Interim refunds of appropriate tax.
In force
 528. Apportionment of credits or interim refunds of appropriate tax.
In force
 529. Limitation on credits or interim refunds of appropriate tax.
In force
 529A. Partnerships.
Chapter 1A Payments in respect of non-resident artistes by companies qualifying for relief for investment in films (ss. 529B-529M)
In force
 529B. Interpretation (Chapter 1A)
In force
 529C. Deduction of tax from relevant payments
In force
 529D. Identification of, and issue of documents to, specified persons
In force
 529E. Returns by qualifying company
In force
 529F. Payment of tax by qualifying company
In force
 529G. Assessment by Revenue officer
In force
 529H. Interest on late payment of appropriate tax
In force
 529I. Repayment of appropriate tax
In force
 529J. Obligation on specified person
In force
 529K. Record keeping and inspection of records
In force
 529L. Civil penalties
In force
 529M. Miscellaneous
Chapter 2 Payments to subcontractors in certain industries (ss. 530-531)
In force
 530. Interpretation (Chapter 2).
In force
 530A. Principal to whom relevant contracts tax applies.
In force
 530B. Notification of contract by principal.
In force
 530C. Notification of relevant payment by principal.
In force
 530D. Deduction authorisation.
In force
 530E. Rates of tax.
In force
 530F. Obligation on principals to deduct tax.
In force
 530G. Zero rate subcontractor.
In force
 530H. Standard rate subcontractor.
In force
 530I. Determination of rates.
In force
 530J. Register of principals.
In force
 530K. Return by principal.
In force
 530L. Payment of tax by principal.
In force
 530M. Late returns and amendments.
In force
 530N. Assessment by Revenue officer.
In force
 530O. Computation of subcontractor's profit.
In force
 530P. Treatment of deducted tax.
In force
 530Q. Interest.
In force
 530R. Partnerships.
In force
 530S. Record keeping.
In force
 530T. Inspection of records.
In force
 530U. Civil penalties.
In force
 530V. Miscellaneous.
Ceased
 531. Payments to subcontractors in certain industries.
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