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Contents

Legislation
Finance Act 2013

Crossheading Corporation tax

  • Section 4 Charge and main rate for financial year 2014
  • Section 5 Small profits rate and fractions for financial year 2013
  • Section 6 Main rate for financial year 2015
  1. Corporation tax
  2. Main rate for financial year 2015

Section 6 | Main rate for financial year 2015

From legislation.gov.uk

(1)For the financial year 2015 the main rate of corporation tax is 20% ....F1F2

(2)RepealedF3

Notes

  1. F1

    Words in s. 6(1) substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 19(a)

  2. F2

    Words in s. 6(1) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(b)

  3. F3

    S. 6(2) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(c)

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