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Finance Act 2021

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

7Small profits rate chargeable on companies from 1 April 2023

(1)Schedule 1 contains the following provision (with effect from 1 April 2023)—

(a)provision for corporation tax to be charged at the standard small profits rate on profits that are not ring fence profits,

(b)provision for marginal relief to be given by reference to the standard marginal relief fraction,

(c)provision making corresponding amendments to Chapter 3A of Part 8 of CTA 2010 (corporation tax rates on ring fence profits), and

(d)provision making other consequential amendments to provision made by the Corporation Tax Acts.

(2)For the financial year 2023—

(a)the standard small profits rate is 19%, and

(b)the standard marginal relief fraction is 3/200ths.

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