Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 1 Corporation tax rates

PART 2 Amendments consequential on Part 1 of this Schedule

Finance Act 2013

19 In section 6 of FA 2013 (main rate for financial year 2015)—

(a) in subsection (1) for “the rate” substitute “the main rate”,

(b) in that subsection, omit “on profits of companies other than ring fence profits”, and

(c) omit subsection (2).