CISR17630 - The Scheme: secondary legislation: SI2007/46
This Statutory Instrument states that for the purposes of S61(1) FA04 (deductions on account of tax from contract payments) the relevant percentage is;
- 20% if the person for whose labour (or whose employees’ or officers’ labour) the payment in question is made is registered for payment under deduction, or
- 30% if the person is not so registered.