CTHIn ForceAct
Trust Recoupment Tax Act 1985
6Temporary budget repair levy
Start here
Get a plain-English read of 6
Turn the raw legal text into a practical explanation grounded in Trust Recoupment Tax Act 1985.
6 Temporary budget repair levy
(1) This section applies to the temporary budget repair levy years. (2) Increase the rate of tax mentioned in paragraph 5(a) by 2 percentage points. (3) In this section:
temporary budget repair levy year means a year of income corresponding to a temporary budget repair levy year (within the meaning of section 4‑11 of the Income Tax (Transitional Provisions) Act 1997).