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