# The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007, Article 2


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.

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Source: https://www.legislation.gov.uk/uksi/2007/46/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.