This Chapter establishes definitions and procedures for payments under “relevant contracts” covering construction, forestry and meat‑processing operations. A “relevant contract” (excluding contracts of employment and certain NAMA intra‑group contracts) makes a contractor liable to carry out or procure relevant operations or supply labour; from 15 May 1996 each member of a gang is treated as having a separate contract. Key fiscal terms defined include principal, subcontractor, relevant payment, registered principal, relevant payments card, deduction authorisation, deducted tax, deduction summary, return period and due date.

Operational definitions specify construction, forestry and meat‑processing operations and associated services (installation of systems, site works, extraction, processing, haulage and cleaning). The Chapter also defines certificate of authorisation, certificates of deduction, director, employee, proprietary director/employee, qualifying period, Revenue officer, technology systems failure and unreported payment notification. Subsection (2) includes corporation tax where applicable; subsection (3) attributes certain family or trustee‑held ordinary share capital to a director or employee; subsection (4) applies the Chapter to operations in the State or designated areas irrespective of residence, governing law or payment location.