Revenue Note for Guidance

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Revenue Note for Guidance

530E New Scheme of Relevant Contracts Tax

Section 530E sets out the circumstances in which the Revenue Commissioners will authorise a principal to deduct tax at the various rates- zero, the standard rate or 35%. It also provides that the rate of deduction for a partnership will be determined on the basis of the highest rate that would apply to any of the individual partners in a partnership.

Relevant Date: Finance Act 2019