Statute
Section 7 — Finance Act 2014: Rates for ring fence profits and abolition of small profits rate for non-ring fence profits
Text of the provision Official document
Rates for ring fence profits and abolition of small profits rate for non-ring fence profits 7 Schedule 1—
a sets the corporation tax rates for ring fence profits for the financial year 2015 and future years, and b contains provision about the abolition of the small profits rate for profits other than ring fence profits.
Official source: legislation.gov.uk
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