Part 18-02-01 - Relevant Contracts Tax - Relevant Contracts

The purpose of this manual is to provide an overview of Relevant Contracts Tax (RCT) and to outline the type of activities that come within RCT. RCT applies to payments made by a principal contractor to a subcontractor under ain relevant contract i.e. a contract for the carryingofout of, or the supply of labour for

  Contract, Relevant, Relevant contracts