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Finance Act 2004

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Changes and effects yet to be applied to Part 3 Chapter 1:

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

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Chapter 1U.K.Income tax and corporation tax charge and rate bands

Income taxU.K.

F123Charge and rates for 2004-05U.K.

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Textual Amendments

F1S. 23 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

F224Personal allowances for those aged 65 or moreU.K.

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Textual Amendments

F2S. 24 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 3 Pt. 1 (with Sch. 2)

Corporation taxU.K.

25Charge and main rate for financial year 2005U.K.

Corporation tax shall be charged for the financial year 2005 at the rate of 30%.

F326Small companies' rate and fraction for financial year 2004U.K.

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Textual Amendments

F3S. 26 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

27Corporation tax starting rate and fraction for financial year 2004U.K.

For the financial year 2004—

(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.

F428The non-corporate distribution rateU.K.

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Textual Amendments

F4S. 28 repealed (with effect in accordance with Sch. 26 Pt. 3(1) Note of the amending Act) by Finance Act 2006 (c. 25), Sch. 26 Pt. 3(1)

TrustsU.K.

F529Special rates of tax applicable to trustsU.K.

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Textual Amendments

F5S. 29 repealed (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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