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27 Corporation Tax (Starting Rate For 2003)

Volume 403: debated on Monday 14 April 2003

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That for the financial year 2003—

  • (a) the corporation tax starting rate shall be 0%, and
  • (b) the fraction mentioned in section 13AA of the Income and Corporation Taxes Act 1988 shall be 19/400ths.
  • 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.