# Finance Act 2004, Section 177: Authorised surplus payment


For the purposes of this Part a payment is an authorised surplus payment if it is of a description prescribed by regulations made by the Board of Inland Revenue.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/177 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-177
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.