Statute
Section 614 — Corporation Tax Act 2010: Applicable corporation tax rate
Text of the provision Official document
Applicable corporation tax rate 614 The rate of corporation tax in relation to an open-ended investment company for any financial year is the rate at which income tax at the basic rate is charged for the tax year beginning on 6 April in that financial year ... (and sections 18A and 18B (relief for companies with small profits) do not apply) .
Official source: legislation.gov.uk
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