The Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000
This Order sets the rate of deduction which a contractor in the Construction Industry has to make, from payments which he makes to sub-contractors to which section 559 of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) applies. This excludes a sub-contractor who holds a sub-contractor’s tax certificate, with the result that section 561 of the Taxes Act applies