
A certificate of deduction of tax used in the construction industry if a contractor has deducted tax from payments to subcontractors. If you are a subcontractor, contractors must deduct tax from payments they make to you for your labour (but not from payments for materials) unless you hold a subcontractor's exemption certificate.
Found on
http://www.encyclo.co.uk/local/20949

A certificate of deduction of tax used in the construction industry if a contractor has deducted tax from payments to subcontractors. If you are a subcontractor, contractors must deduct tax from payments they make to you for your labour (but not from payments for materials) unless you hold a subcontractor's exemption certificate.
Found on
https://www.encyclo.co.uk/local/20956
No exact match found.