Revenue Note for Guidance

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Revenue Note for Guidance

530G New Scheme of Relevant Contracts Tax

Section 530G sets out the conditions that a subcontractor must satisfy to receive a payment under a relevant contract without deduction of RCT. These are, essentially, the ‘C2’ conditions that applied under section 531 in respect of payments prior to 1 January 2012.

Relevant Date: Finance Act 2021