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In force since 2024-04-06, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThis Order may be cited as the Authorised Surplus Payments Charge (Variation of Rate) Order 2024 and comes into force on 6th April 2024.
Propose a changeIn section 207(4) of the Finance Act 2004 (rate of authorised surplus payments charge) for “35%” substitute “25%”.
Propose a change