Corporation tax charge and ratesU.K.
5Main rate of corporation tax for financial year 2020U.K.
(1)For the financial year 2020 the main rate of corporation tax is 19%.
(2)Accordingly, omit section 7(2) of F(No.2)A 2015 (which is superseded by the provision made by subsection (1)).
6Corporation tax: charge and main rate for financial year 2021U.K.
(1)Corporation tax is charged for the financial year 2021.
(2)The main rate of corporation tax for that year is 19%.