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SCHEDULES

SCHEDULE 2Income tax rates

Part 2Amendments of other Acts

FA 2004

13In 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.