PART 1Income Tax, Corporation Tax and Capital Gains TaxCHAPTER 1Charges, rates etcCorporation tax6Main rate for financial year 2015(1)For the financial year 2015 F1the main rate of corporation tax is 20% F2....F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .