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5. Corporation tax (charge and main rate for financial year 2024)

Volume 730: debated on Tuesday 21 March 2023

Resolved,

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made—

(a) for corporation tax to be charged for the financial year 2024, and

(b) for the main rate of corporation tax for that year to be 25%.