Corporation taxU.K.
25Charge and main rate for financial year 2005U.K.
Corporation tax shall be charged for the financial year 2005 at the rate of 30%.
F126Small companies' rate and fraction for financial year 2004U.K.
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Textual Amendments
F1S. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
27Corporation tax starting rate and fraction for financial year 2004U.K.
For the financial year 2004—
(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.
F228The non-corporate distribution rateU.K.
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Textual Amendments
F2S. 28 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)