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Contents

Legislation

Finance Act 2014

Crossheading Corporation tax

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Section 5 Charge for financial year 2015
Section 6 Small profits rate and fractions for financial year 2014
Section 7 Rates for ring fence profits and abolition of small profits rate for non-ring fence profits

Corporation tax
Charge for financial year 2015

Section 5 | Charge for financial year 2015

From legislation.gov.uk

Corporation tax is charged for the financial year 2015.