Point in time view as at 06/04/2009.
Finance Act 2007, Section 2 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Corporation tax is charged for the financial year 2008; and for that year the rate of corporation tax is—
(a)28% on profits of companies other than ring fence profits, and
(b)30% on ring fence profits of companies.
(2)In this section “ring fence profits” has the same meaning as in Chapter 5 of Part 12 of ICTA (see section 502(1) and (1A)).
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