- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2007
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Finance Act 2007, Section 2 is up to date with all changes known to be in force on or before 03 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.
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2Charge and main rates for financial year 2008U.K.
(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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