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PART 1 U.K.Principal rates etc

Corporation taxU.K.

7Rate of corporation tax for financial years 2017-2020U.K.

(1)For the financial years 2017, 2018 and 2019 the main rate of corporation tax is 19%.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 7(2) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), s. 5(2)