{
  "url": "https://openlegislation.uk/authorised-surplus-payments-charge-variation-of-rate-order-2024/article-2",
  "json_url": "https://openlegislation.uk/authorised-surplus-payments-charge-variation-of-rate-order-2024/article-2.json",
  "legislation": "uksi/2024/335",
  "legislation_title": "The Authorised Surplus Payments Charge (Variation of Rate) Order 2024",
  "legislation_url": "https://openlegislation.uk/authorised-surplus-payments-charge-variation-of-rate-order-2024",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Decrease in rate of authorised surplus payments charge",
  "text": "In section 207(4) of the Finance Act 2004 (rate of authorised surplus payments charge) for “35%” substitute “25%”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/335/article/2",
    "retrieved_at": "2026-10-28T21:32:59.481697+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}