Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 1 U.K. Corporation tax rates

PART 2 U.K. Amendments consequential on Part 1 of this Schedule

Finance Act 2013 U.K.

19 U.K. In section 6 of FA 2013 (main rate for financial year 2015)—

(a) in subsection (1) for “the rate” substitute “ the main rate ”,

(b) in that subsection, omit “on profits of companies other than ring fence profits”, and

(c) omit subsection (2).

20 U.K. In Schedule 25 to that Act (charge on certain high value disposals by companies etc), omit paragraph 19.