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Contents

Legislation

Finance Act 2004

Crossheading Corporation tax

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Section 25 Charge and main rate for financial year 2005
Section 26 Small companies' rate and fraction for financial year 2004
Section 27 Corporation tax starting rate and fraction for financial year 2004
Section 28 The non-corporate distribution rate

Corporation tax
Charge and main rate for financial year 2005

Section 25 | Charge and main rate for financial year 2005

From legislation.gov.uk

Corporation tax shall be charged for the financial year 2005 at the rate of 30%.