http://www.legislation.gov.uk/ukpga/1988/39/section/27Finance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22
Part III Income Tax, Corporation Tax and Capital Gains TaxChapter I General Tax rates and personal reliefs Corporation tax: small companies.271For the financial year 1988 the small companies rate shall be 25 per cent.2For the financial year 1988 the fraction mentioned in section 13(2) of the Taxes Act 1988, and in section 95(2) of the Finance Act 1972, (marginal relief for small companies) shall be one fortieth.1972 c. 41.