---
title: "The Authorised Surplus Payments Charge (Variation of Rate) Order 2024"
id: 20accf07-eb11-4b26-b14a-bb77343a3c3d
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2024/335
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/20accf07-eb11-4b26-b14a-bb77343a3c3d
language: en
in_force_from: 2024-04-06
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2024/335/data.xml
read_on: 2026-11-10
sha256: 5a9d02e1ca8c36b218448523ff8405e8f6c53a67b1f52ac91f266951d9860939
provisions: 3
---

# The Authorised Surplus Payments Charge (Variation of Rate) Order 2024

## Title and introductory text {#prelims}

2024 No. 335
INCOME TAX
The Authorised Surplus Payments Charge (Variation of Rate) Order 2024
Made
7th March 2024
Laid before the House of Commons
11th March 2024
Coming into force
6th April 2024
The Treasury make this Order in exercise of the power conferred by section 207(5) of the Finance Act 2004.

## 1 Citation and commencement {#article-1}

This Order may be cited as the Authorised Surplus Payments Charge (Variation of Rate) Order 2024 and comes into force on 6th April 2024.

## 2 Decrease in rate of authorised surplus payments charge {#article-2}

In section 207(4) of the Finance Act 2004 (rate of authorised surplus payments charge) for “35%” substitute “25%”.