Part V Income Tax, Corporation Tax and Capital Gains Tax
Corporation tax charge and rate
59 Small companies.
For the financial year 1997—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.