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26 Corporation Tax (Small Companies' Rate For 2003)

Volume 403: debated on Monday 14 April 2003

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That for the financial year 2003—

  • (a) the small companies' rate shall be 19%, and
  • (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be 11/400ths.
  • And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.