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Corporation tax shall be charged for the financial year 2003 at the rate of 30%.
For the financial year 2002—
(a)the small companies’ rate shall be 19%, and
(b)the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be 11/400ths.
For the financial year 2002—
(a)the corporation tax starting rate shall be 0%, and
(b)the fraction mentioned in section 13AA(3) of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.