PART 1

Income Tax, Corporation Tax and Capital Gains Tax
CHAPTER 1

Charges, rates etc

Corporation tax

Main rate for financial year 2015
6
1
For the financial year 2015 the main rate of corporation tax is 20% ....
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in s. 6(1) substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 19(a)
Words in s. 6(1) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(b)
S. 6(2) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(c)