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Finance Act 1988

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Changes over time for: Section 27

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Version Superseded: 06/04/2007

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Point in time view as at 24/07/2002. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Finance Act 1988, Section 27. Help about Changes to Legislation

27 Corporation tax: small companies.U.K.

(1)For the financial year 1988 the small companies rate shall be 25 per cent.

(2)For the financial year 1988 the fraction mentioned in section 13(2) of the Taxes Act 1988, and in section 95(2) of the M1Finance Act 1972, (marginal relief for small companies) shall be one fortieth.

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