Statute
Section 618 — Corporation Tax Act 2010: Applicable corporation tax rate
Text of the provision Official document
Applicable corporation tax rate 618 The rate of corporation tax in relation to an authorised unit trust 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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