Finance (No. 2) Act 2015 (c. 33)

PART 1 Principal rates etc

Corporation tax

7 Rate of corporation tax for financial years 2017-2020

(1) For the financial years 2017, 2018 and 2019 the main rate of corporation tax is 19%.

(2) For the financial year 2020 the main rate of corporation tax is 18%.