http://www.legislation.gov.uk/uksi/1997/369/introduction/madeThe Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 1997Income taxTaxCorporation taxKing's Printer of Acts of Parliament2011-07-04INCOME TAX Section 599A of the Income and Corporation Taxes Act 1988 (“section 599A”) (as inserted by paragraph 12 of Schedule 6 to the Finance Act 1989) provides, in subsection (2), that where a payment of surplus additional voluntary contributions is returned to an employee or to his personal representatives, the administrator of the scheme shall be charged to income tax under Case VI of Schedule D at the relevant rate on such amount as, after deduction of tax at that rate, would equal the amount of the payment. Subsection (3) of section 599A provides that, subject to subsection (4) of that section, the relevant rate shall be 35 per cent. Subsection (4) of section 599A provides that the Treasury may by order from time to time increase or decrease the relevant rate. 1997 No. 369 Made 17th February 1997 Laid before the House of Commons 18th February 1997 Coming into force 6th April 1997 The Treasury, in exercise of the powers conferred on them by section 599A(4) of the Income and Corporation Taxes Act 1988, hereby make the following Order: 1988 c. 1; section 599A was inserted by paragraph 12 of Schedule 6 to the Finance Act 1989 (c. 26).