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.