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Legislation
Finance (No. 2) Act 2024

Crossheading Corporation tax charge and rates etc

  • Section 12 Charge and main rate for financial year 2025
  • Section 13 Standard small profits rate and fraction for financial year 2025
  1. Corporation tax charge and rates etc
  2. Charge and main rate for financial year 2025

Section 12 | Charge and main rate for financial year 2025

From legislation.gov.uk

(1)Corporation tax is charged for the financial year 2025.

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

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