SCHEDULES
SCHEDULE 2Income tax rates
Part 2Amendments of other Acts
FA 2004
16
In section 240 (amount of scheme sanction charge), after subsection (3) insert—
3A
The Treasury—
a
may by order amend subsection (1) so as to vary the rate of the scheme sanction charge, and
b
may by order amend subsection (3)(a) so as to vary the percentage mentioned there.
3B
An order under subsection (3A) may make provision for there to be different rates or percentages in different circumstances.