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Legislation

Finance Act 2021

Crossheading Corporation tax charge and rates

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Section 6 Charge and main rate for financial years 2022 and 2023
Section 7 Small profits rate chargeable on companies from 1 April 2023

PART 1 Income tax, corporation tax and capital gains tax
Crossheading Corporation tax charge and rates

Crossheading Corporation tax charge and rates

From legislation.gov.uk

Contents

Section 6 Charge and main rate for financial years 2022 and 2023
Section 7 Small profits rate chargeable on companies from 1 April 2023