art 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.
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 art 2
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 art 2
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