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Legislation
Finance (No. 2) Act 2023

Crossheading Corporation tax charge and rates

  • Section 5 Charge and main rate for financial year 2024
  • Section 6 Standard small profits rate and fraction for financial year 2024
  1. Corporation tax charge and rates
  2. Charge and main rate for financial year 2024

Section 5 | Charge and main rate for financial year 2024

From legislation.gov.uk

(1)Corporation tax is charged for the financial year 2024.

(2)The main rate of corporation tax for that year is 25%.

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