SCHEDULES

SCHEDULE 2 U.K. Income tax rates

Part 2 U.K. Amendments of other Acts

FA 2004 U.K.

17 U.K. In section 242 (de-registration charge), insert at the end—

“(5) The Treasury may by order amend subsection (4) so as to vary the rate of the de-registration charge.

(6) An order under subsection (5) may make provision for there to be different rates in different circumstances.”