Link Report

This report lists all the outbound links from Section 530E under the heading Links from Section 530E.

Sections and schedules within TaxSource Total linking to Section 530E are listed under Links to Section 530E (from within TaxSource Total).

The report applies to the latest version of the legislation. Links in repealed sections of the legislation are not listed.

Links from Section 530E
Act Linked to Context

Taxes Consolidation Act, 1997

sec0003.html

(b) shall be the standard rate (within the meaning of section 3) in force at the time of payment where the Revenue Commissioners have made a determination that the subcontractor is a person to whom section 530H applies,

Taxes Consolidation Act, 1997

sec0530D.html

(1) For the purpose of section 530D(2), the rate of tax—

Taxes Consolidation Act, 1997

sec0530G.html

(a) shall be zero where the Revenue Commissioners have made a determination that the subcontractor is a person to whom section 530G applies,

Taxes Consolidation Act, 1997

sec0530G.html

(c) shall be 35 per cent where the Revenue Commissioners have made a determination that the subcontractor is a person to whom neither section 530G nor section 530H apply, and

Taxes Consolidation Act, 1997

sec0530H.html

(b) shall be the standard rate (within the meaning of section 3) in force at the time of payment where the Revenue Commissioners have made a determination that the subcontractor is a person to whom section 530H applies,

Taxes Consolidation Act, 1997

sec0530H.html

(c) shall be 35 per cent where the Revenue Commissioners have made a determination that the subcontractor is a person to whom neither section 530G nor section 530H apply, and

Taxes Consolidation Act, 1997

sec0530I.html

(d) shall, in the case of a partnership, be the highest rate that would apply to any of the individual partners following a determination by the Revenue Commissioners under section 530I.

Taxes Consolidation Act, 1997

sec0530I.html

(2) Any reference to a determination in subsection (1) is to the most recent determination made by the Revenue Commissioners under section 530I or as determined on appeal in accordance with that section, in respect of the subcontractor concerned.

Links to Section 530E (from within TaxSource Total)
Act Linked from Context

Taxes Consolidation Act, 1997

sec0530D.html

(a) specify, in accordance with section 530E, the rate of tax to be deducted from the payment, including, as appropriate, zero, and

Taxes Consolidation Act, 1997

sec0530I.html

(1) For the purpose of establishing the rate of tax referred to in section 530E(1), the Revenue Commissioners shall, from time to time, determine whether a subcontractor is a person to whom section 530G applies, a person to whom section 530H applies or a person to whom neither section 530G nor 530H applies.