Taxation of Property Transactions, Finance (No. 2) Act 2013

10.1Relevant Contracts Tax (“RCT”) Persons within the RCT system have to: •Either (i) withhold 20% or 35%; as advised by Revenue, from payments to persons who carry out construction works for them...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.