Section 1
This Order may be cited as the Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007 and shall come into force on 1st February 2007.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007
Section 2
For the purposes of section 61(1) of the Finance Act 2004 (deductions on account of tax from contract payments) the relevant percentage is—
(a) 20% if the person for whose labour (or for whose employees’ or officers’ labour) the payment in question is made is registered for payment under deduction, or
(b) 30% if that person is not so registered.
2 sections
Cite this legislation
The Finance Act 2004, Section 61(2) (Relevant Percentage) Order 2007 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2007-46
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com