PART I THE CHARGE TO TAX

Small companies’ rate

13ZA Interpretation of section 13(7)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 13ZA inserted (with application in accordance with s. 86(6) of the amending Act) by Finance Act 2001 (c. 9), s. 86(5)
Ss. 13-13A repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 5, Sch. 3 Pt. 1 (with Sch. 2)