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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2025/8/section/13</dc:identifier><dc:title>Finance Act 2025</dc:title><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-23</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-04-02</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2025"/><ukm:Number Value="8"/><ukm:EnactmentDate Date="2025-03-20"/><ukm:ISBN Value="9780105702764"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/body" NumberOfProvisions="133" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-04-02"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/part/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/part/1" NumberOfProvisions="43" id="part-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2025-03-20"><Number>Part 1</Number><Title>Income tax, capital gains tax and corporate taxes</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/part/1/crossheading/corporation-tax-charge-and-rates" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/part/1/crossheading/corporation-tax-charge-and-rates" NumberOfProvisions="2" RestrictStartDate="2025-03-20" id="part-1-crossheading-corporation-tax-charge-and-rates" RestrictExtent="E+W+S+N.I."><Title>Corporation tax charge and rates</Title><P1group RestrictStartDate="2025-03-20" RestrictExtent="E+W+S+N.I."><Title>Charge and main rate for financial year 2026</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/section/13" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/section/13" id="section-13">
<Pnumber>13</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/section/13/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/section/13/1" id="section-13-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>Corporation tax is charged for the financial year 2026.</Text>
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</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2025/8/section/13/2" IdURI="http://www.legislation.gov.uk/id/ukpga/2025/8/section/13/2" id="section-13-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The main rate of corporation tax for that year is 25%.</Text>
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