Section 1
This Order may be cited as the Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1996 and shall come into force on 6th April 1996.
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Statutory Instrument
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1996
Section 2
The relevant rate for the purposes of section 599A(2) of the Income and Corporation Tax Act 1988 shall, in relation to payments made on or after 6th April 1996, be 34 per cent.
2 sections
Cite this legislation
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1996 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1996-830
Contains public sector information licensed under the Open Government Licence v3.0.
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