Part 3Income tax, corporation tax and capital gains tax
Chapter 1Income tax and corporation tax charge and rate bands
Corporation tax
26Small companies' rate and fraction for financial year 2004
For the financial year 2004—
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.