Statute
Section 135 — Finance Act 2003: Corporation tax starting rate and fraction for financial year 2003
Text of the provision Official document
Corporation tax starting rate and fraction for financial year 2003 135 For the financial year 2003—
a the corporation tax starting rate shall be 0%, and b the fraction mentioned in section 13AA of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.
Official source: legislation.gov.uk
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