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Finance Act 2004

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Point in time view as at 06/04/2020.

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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.

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