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Article 2

Original text. Later amendments are not shown.

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.