Part 3Income tax, corporation tax and capital gains tax
Chapter 1Income tax and corporation tax: charge and rate bands
Corporation tax
25Small companies' rate and fraction for financial year 2006
For the financial year 2006—
(a)the small companies' rate shall be 19%, and
(b)the fraction mentioned in section 13(2) of ICTA (marginal relief for small companies) shall be 11/400ths.