Statute
Section 6 — Finance Act 2008: Charge and main rates for financial year 2009
Text of the provision Official document
Charge and main rates for financial year 2009 6 1 Corporation tax is charged for the financial year 2009.
2 For that year the rate of corporation tax is—
a 28% on profits of companies other than ring fence profits, and b 30% on ring fence profits of companies.
3 In subsection (2) “ ring fence profits ” has the meaning given by section 276 of CTA 2010 .
Official source: legislation.gov.uk
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