- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/04/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2010
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Finance Act 1994, Section 86 is up to date with all changes known to be in force on or before 09 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)For the financial year 1994—
(a)the small companies’ rate shall be 25 per cent., and
(b)the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fiftieth.
(2)In section 13(3) of that Act (limits of marginal relief) in paragraphs (a) and (b)—
(a)for “£250,000” there shall be substituted “ £300,000 ”, and
(b)for “£1,250,000” there shall be substituted “ £1,500,000 ”.
(3)Subsection (2) above shall have effect for the financial year 1994 and subsequent financial years; and where by virtue of that subsection section 13 of the Taxes Act 1988 has effect with different relevant maximum amounts in relation to different parts of a company’s accounting period, then for the purposes of that section those parts shall be treated as if they were separate accounting periods and the profits and basic profits of the company for that period shall be apportioned between those parts.
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