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Corporation Tax Act 2010

Valid from 01/04/2010

614Applicable corporation tax rateU.K.
This section has no associated Explanatory Notes

The rate of corporation tax in relation to an open-ended investment company for any financial year is the rate at which income tax at the basic rate is charged for the tax year beginning on 6 April in that financial year (and sections 18 and 19 (relief for companies with small profits) do not apply).