{
  "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/article-2",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/article-2.json",
  "legislation": "uksi/2007/46",
  "legislation_title": "The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For the purposes of section 61(1) of the Finance Act 2004 (deductions on account of tax from contract payments) the relevant percentage is—\n(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\n(b) 30% if that person is not so registered.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/46/article/2",
    "retrieved_at": "2026-10-29T04:08:00.412134+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}