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30 Corporation Tax (Small Companies)

Volume 890: debated on Monday 21 April 1975

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Motion made, and Question,


  • (a) the small companies rate for the financial year 1974 shall be 42 per cent.; and
  • (b) the fraction by which corporation tax charged on income is reduced under section 95(2) of the Finance Act 1972 shall for the financial year 1974 be one-sixth.—[Mr. Healey.]
  • put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.