Part 13Other special types of company etc
Chapter 2Authorised investment funds
Open-ended investment companies
C1614Applicable corporation tax rate
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 F1... F2(and sections 18A and 18B (relief for companies with small profits) do not apply).