PART 1

Income tax, corporation tax and capital gains tax
CHAPTER 1

Charge, rates etc

Corporation tax

Rates for ring fence profits and abolition of small profits rate for non-ring fence profits
7
Schedule 1—
a
sets the corporation tax rates for ring fence profits for the financial year 2015 and future years, and
b
contains provision about the abolition of the small profits rate for profits other than ring fence profits.