Part 3

Income tax, corporation tax and capital gains tax
Chapter 1

Charge and rate bands

Corporation tax

Small companies' rate and fraction for financial year 2002
31
For the financial year 2002—
a
the small companies' rate shall be 19%, and
b
the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be 11/400ths.