Finance Act 2009, Paragraph 13 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13U.K.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.”
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