Corporation tax charge and rateU.K.
F158. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.
Textual Amendments
F1S. 58 repealed (31.7.1997) by 1997 c. 58, s. 52, Sch. 8 Pt. II(3) (with s. 3(3))
59 Small companies.U.K.
For the financial year 1997—
F2(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.
Textual Amendments
F2S. 59(a) repealed (31.7.1997) by 1997 c. 58, s. 52, Sch. 8 Pt. II(3) (with s. 3(3))