http://www.legislation.gov.uk/id/ukpga/2001/9

Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 1 CHARGE AND RATES

Corporation tax

56 Corporation tax starting rate and fraction for financial year 2001

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.