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Contents

Legislation

Finance Act 1991

Crossheading Corporation tax rates

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Section 23 Rate of corporation tax for 1990.
Section 24 Charge and rate of corporation tax for 1991.
Section 25 Small companies.

Corporation tax rates
Charge and rate of corporation tax for 1991.

Section 24 | Charge and rate of corporation tax for 1991.

From legislation.gov.uk

Corporation tax shall be charged for the financial year 1991 at the rate of 33 per cent.