SCHEDULES
SCHEDULE 2Income tax rates
Part 2Amendments of other Acts
FA 2004
12
In section 208 (unauthorised payments charge), for subsection (6) substitute—
6
The Treasury may by order amend subsection (5) so as to vary the rate of the unauthorised payments charge.
6A
An order under subsection (6) may make provision for there to be different rates in different circumstances.