
1 
This Order may be cited as the Authorised Surplus Payments Charge (Variation of Rate) Order 2024 and comes into force on 6th April 2024.
2 
In section 207(4) of the Finance Act 2004 (rate of authorised surplus payments charge) for “35%” substitute “25%”.
Amanda Solloway
Mike Wood
Two of the Lords Commissioners of His Majesty's Treasury
7th March 2024