
1 
This Order may be cited as the Income Tax (Charge to Tax) (Payments out of Surplus Funds) (Relevant Rate) Order 2000 and shall come into force on 6th April 2000.
2 
The relevant rate for the purposes of section 599A(2) of the Income and Corporation Taxes Act 1988 shall, in relation to payments made on or after 6th April 2000, be 32 per cent.
Bob Ainsworth
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
6th March 2000