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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2017/10/section/5</dc:identifier><dc:title>Finance Act 2017</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-29</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-01</dct:valid>
					
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          <Strong>Part 1</Strong>
        </Number><Title>Direct and indirect taxes</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2017/10/part/1/crossheading/corporation-tax-charge" IdURI="http://www.legislation.gov.uk/id/ukpga/2017/10/part/1/crossheading/corporation-tax-charge" NumberOfProvisions="1" RestrictStartDate="2017-04-27" id="part-1-crossheading-corporation-tax-charge"><Title><Emphasis>Corporation tax charge</Emphasis></Title><P1group RestrictStartDate="2017-04-27"><Title>Corporation tax charge for financial year 2018</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2017/10/section/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2017/10/section/5" id="section-5"><Pnumber PuncAfter="">5</Pnumber><P1para><Text>Corporation tax is charged for the financial year 2018.</Text></P1para></P1></P1group></Pblock></Part></Body></Primary></Legislation>