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Finance Act 2001

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Chapter 1 U.K. CHARGE AND RATES

Income taxU.K.

F150 Charge and rates for 2001-02U.K.

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Textual Amendments

F1S. 50 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F251 Starting rate limit for 2001-02U.K.

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Textual Amendments

F2S. 51 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F352 Children’s tax credit: amount for 2001-02 and subsequent yearsU.K.

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Textual Amendments

F453 Children’s tax credit: baby rateU.K.

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Textual Amendments

Corporation taxU.K.

54 Charge and main rate for financial year 2002U.K.

Corporation tax shall be charged for the financial year 2002 at the rate of 30%.

F555 Small companies’ rate and fraction for financial year 2001U.K.

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Textual Amendments

F5S. 55 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

56 Corporation tax starting rate and fraction for financial year 2001U.K.

For the financial year 2001—

(a)the corporation tax starting rate shall be 10%, and

(b)the fraction mentioned in section 13AA(3) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.

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