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Statutory Instruments

2000 No. 600

INCOME TAX

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

Made

6th March 2000

Laid before the House of Commons

7th March 2000

Coming into force

6th April 2000

The Treasury, in exercise of the powers conferred on them by section 599A(4) of the Income and Corporation Taxes Act 1988( 1 ), hereby make the following Order:

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.

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.

Bob Ainsworth

Greg Pope

Two of the Lords Commissioners of Her Majesty’s Treasury

6th March 2000

( 1 )

1988 c. 1 . Section 599A was inserted by paragraph 12 of Schedule 6 to the Finance Act 1989 (c. 26) .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 (2000/600)

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