Finance Act 2014

Finance Act 2013

This adran has no associated Nodiadau Esboniadol

19In 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).