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Tax News

SI 2024/335 The Authorised Surplus Payments Charge (Variation of Rate) Order 2024

Published on: 12 March 2024
Published by a

Specialist Tax Statutory Instruments

Article summary

These Regulations reduce the rate of the authorised surplus payments charge from 35% to 25% with effect from 6 April 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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