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Contents

Legislation

Finance Act 2005

Crossheading Corporation tax

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Section 10 Charge and main rate for financial year 2006
Section 11 Small companies' rate and fraction for financial year 2005
Section 12 Corporation tax starting rate and fraction for financial year 2005
Section 13 Non-corporate distribution rate for financial year 2005

Corporation tax
Charge and main rate for financial year 2006

Section 10 | Charge and main rate for financial year 2006

From legislation.gov.uk

Corporation tax shall be charged for the financial year 2006 at the rate of 30%.