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Changes over time for: Section 27
Timeline of Changes
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Version Superseded: 06/04/2007
Status:
Point in time view as at 24/07/2002. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1988, Section 27.
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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 Finance Act 1972, (marginal relief for small companies) shall be one fortieth.
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