1. Commentary
  2. Taxation of Property Transactions

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

10.2What is RCT? RCT is a withholding tax which must be applied to payments made by a “principal” (see below) to a sub-contractor who carries out or is responsible for what is referred to as “rele...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006