Income and Corporation Taxes Act 1988 (c. 1)

PART I U.K. THE CHARGE TO TAX

Small companies’ rate U.K.

[F1 13AA Corporation tax starting rate. U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1 S. 13AA inserted (with effect in accordance with s. 28(6)(7) of the amending Act) by Finance Act 1999 (c. 16), s. 28(1)

F2 S. 13AA repealed (with effect in accordance with s. 26(8)-(11) of the repealing Act) by Finance Act 2006 (c. 25), s. 26(1), Sch. 26 Pt. 3(1), Note