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Finance Act 2003

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

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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