Section 1
This Order may be cited as the Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1997 and shall come into force on 6th April 1997.
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Statutory Instrument
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1997
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 1997, be 33 per cent.
2 sections
Cite this legislation
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1997 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1997-369
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com