Income Tax and Corporation Tax (Relevant Contracts Tax) Regulations 2012

• Section 1 — Citation.
• Section 2 — Interpretation.
• Section 3 — Register of principals.
• Section 4 — Contract notification and declaration by principal.
• Section 5 — Notification of relevant payment by principal.
• Section 6 — Deduction authorisations.
• Section 7 — Deduction summaries.
• Section 8 — Returns.
• Section 9 — Adjustment to liability.
• Section 10 — Partnerships, etc.
• Section 11 — Records.
• Section 12 — Revocation.