PART 1 U.K. Income tax, corporation tax and capital gains tax

Corporation tax charge and rates U.K.

5 Main rate of corporation tax for financial year 2020 U.K.

(1) For the financial year 2020 the main rate of corporation tax is 19%.

(2) Accordingly, omit section 7(2) of F(No.2)A 2015 (which is superseded by the provision made by subsection (1)).