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

Corporation tax charge and rates U.K.

6 Charge and main rate for financial years 2022 and 2023 U.K.

(1) Corporation tax is charged for the financial years 2022 and 2023.

(2) The main rate of corporation tax—

(a) is 19% for the financial year 2022, and

(b) is 25% for the financial year 2023.