Finance (No. 2) Act 2010 (c. 31)

Part 1 U.K. Rates etc

Corporation tax U.K.

1 Main rate of corporation tax for financial year 2011 U.K.

In section 2(2)(a) of FA 2010 (main corporation tax rate for financial year 2011 on profits other than ring fence profits), for “28%” substitute “ 27% ”.