SCHEDULES

SCHEDULE 2Income tax rates

Part 2Amendments of other Acts

FA 2004

13

In section 209 (unauthorised payments surcharge), for subsection (7) substitute—

7

The Treasury may by order amend subsection (6) so as to vary the rate of the unauthorised payments surcharge.

8

An order under subsection (7) may make provision for there to be different rates in different circumstances.