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Taxes Consolidation Act 1997 INCOME TAX AND CORPORATION TAX: THE MAIN PROVISIONS (§§32-531) PART 18: Payments in Respect of Professional Services by Certain Persons and Payments to Subcontractors in Certain Industries (§§520-531) 520 Interpretation (Chapter 1) 521 Accountable persons 522 Obligation on authorised insurers 523 Deduction of tax from relevant payments [524 Identification of specified persons and submission of payment notifications 525 Returns and collection of appropriate tax 526 Credit for appropriate tax borne 527 Interim refunds of appropriate tax 528 Apportionment of credits or interim refunds of appropriate tax 529 Limitation on credits or interim refunds of appropriate tax 529A Partnerships ...
CHAPTER 1: Payments in Respect of Professional Services by Certain Persons (§§520-529A)
- Edited by:
- Bloomsbury Professional
- Publisher:
- Bloomsbury Professional
- Law Stated At:
- 10 April 2025
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