Section RD 20 — Income Tax Act 2007: Schedular payments to subcontractors

RD 20 Schedular payments to subcontractors When this section applies (1) This section applies when a contractor is paid a schedular payment for services provided under a contract, and a subcontractor has provided services under the contract. Obligation to retain amount (2) The PAYE rules apply to the contractor in relation to a payment made to the subcontractor in relation to the work carried out under the contract. Defined in this Act: pay , PAYE rules , schedular payment , Compare: Income Tax (Withholding Payments) Regulations 1979, regulation 12