1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

17.2Principal Contractor TCA97 530A(1) A principal contractor is defined as one of the following: (a) A person who, in respect of the whole or any part of the construction operations to which the...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016