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27 Corporation Tax (Small Companies)

Volume 929: debated on Monday 4 April 1977

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Motion made, and Question,

  • (a) the small companies rate for the financial year 1976 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 that financial year be four twenty-fifths.—[Mr. Healey.]
  • put forthwith pursuant to Standing Order No. 94 ( Ways and Means motions), and agreed to.