The Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1997

Made17th February 1997

Laid before the House of Commons18th February 1997

Coming into force6th April 1997

The Treasury, in exercise of the powers conferred on them by section 599A(4) of the Income and Corporation Taxes Act 19881, hereby make the following Order: