Section 1
This Order may be cited as the Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 and shall come into force on 6th April 2000.
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Statutory Instrument
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000
Section 2
The relevant rate for the purposes of section 599A(2) of the Income and Corporation Taxes Act 1988 shall, in relation to payments made on or after 6th April 2000, be 32 per cent.
2 sections
Cite this legislation
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2000-600
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