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Finance Act 1998

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Changes over time for: Section 28

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Version Superseded: 01/04/2010

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Point in time view as at 31/07/1998. This version of this provision has been superseded.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 1998, Section 28. Help about Changes to Legislation

28 Charge and rates for financial year 1998.U.K.

(1)Corporation tax shall be charged for the financial year 1998 at the rate of 31 per cent.

(2)For that year—

(a)the small companies’ rate shall be 21 per cent.; and

(b)the fraction mentioned in section 13(2) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.

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