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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
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Version status: Revoked | Document consolidation status: Updated to reflect all known changes
Published date: 20 March 2000

Income Tax (Relevant Contracts) Regulations, 2000 [S.I. No. 71 of 2000]

Introductory Text
Part 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.
Schedule
Given under
Explanatory Note
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