| Links from Section 530P | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(1) Where a principal deducts tax from a payment to a subcontractor in accordance with section 530F, such tax shall be treated as a payment on account by the subcontractor— |
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Taxes Consolidation Act, 1997 |
may, subject to section 865, be repaid to the subcontractor. |
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Taxes Consolidation Act, 1997 |
(3) (a) Deducted tax shall be available for offset by the Revenue Commissioners against other tax liabilities of a subcontractor and in this subsection ‘tax’ has the same meaning as in section 960A. |
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| Links to Section 530P (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
“deducted tax” has the meaning given to it in section 530P; |
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Taxes Consolidation Act, 1997 |
(1) As respects relevant contracts, where relevant operations are performed by a gang or group of persons (including persons in partnership), notwithstanding that any payment or part of a payment in respect of such relevant operations is made by the principal to one or more of the gang or group or to some other person, then, for the purposes of section 530P, such payment or part of a payment shall be deemed to have been made by the principal to the individual members of that gang or group in the proportions in which the payment or any amount in respect of the payment is to be divided amongst them , and the provisions of section 530P shall, with any necessary modifications, apply . |
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Taxes Consolidation Act, 1997 |
(1) As respects relevant contracts, where relevant operations are performed by a gang or group of persons (including persons in partnership), notwithstanding that any payment or part of a payment in respect of such relevant operations is made by the principal to one or more of the gang or group or to some other person, then, for the purposes of section 530P, such payment or part of a payment shall be deemed to have been made by the principal to the individual members of that gang or group in the proportions in which the payment or any amount in respect of the payment is to be divided amongst them , and the provisions of section 530P shall, with any necessary modifications, apply . |
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