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Legislation
Finance Act 1988

Crossheading Tax rates and personal reliefs

  • Section 23 Charge and basic rate of income tax for 1988-89.
  • Section 24 Higher and additional rates of income tax.
  • Section 25 Personal reliefs.
  • Section 26 Charge and rate of corporation tax for financial year 1988.
  • Section 27 Corporation tax: small companies.
  • Section 28 Tax rates and personal reliefs
  • Section 29 Life assurance premium relief.
  • Section 30 Tax rates and personal reliefs
  • Section 31 Non-residents’ personal reliefs.
  1. Tax rates and personal reliefs
  2. Charge and rate of corporation tax for financial year 1988.

Section 26 | Charge and rate of corporation tax for financial year 1988.

From legislation.gov.uk

Corporation tax shall be charged for the financial year 1988 at the rate of 35 per cent.

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