Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2003

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Corporation tax

133Charge and main rate for financial year 2004

Corporation tax shall be charged for the financial year 2004 at the rate of 30%.

134Small companies' rate and fraction for financial year 2003

For the financial year 2003—

(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.

135Corporation tax starting rate and fraction for financial year 2003

For the financial year 2003—

(a)the corporation tax starting rate shall be 0%, and

(b)the fraction mentioned in section 13AA of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.

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