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Legislation

Finance Act 2025

Crossheading Corporation tax charge and rates

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Section 13 Charge and main rate for financial year 2026
Section 14 Standard small profits rate and fraction for financial year 2026

Part 1 Income tax, capital gains tax and corporate taxes
Crossheading Corporation tax charge and rates

Crossheading Corporation tax charge and rates

From legislation.gov.uk

Contents

Section 13 Charge and main rate for financial year 2026
Section 14 Standard small profits rate and fraction for financial year 2026