Part III Income Tax, Corporation Tax and Capital Gains Tax

Chapter I Charge and rates

Income tax

F331 Charge and rates for 2000-01.

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F432 Extension of starting rate to savings income of individuals.

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F233 Deduction of income tax from foreign dividends.

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34 Children’s tax credit.

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Corporation tax

35 Charge and main rate for financial year 2001.

Corporation tax shall be charged for the financial year 2001 at the rate of 30%.

F636 Small companies’ rate for financial year 2000.

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Capital gains tax

F537 Application of starting rate to capital gains tax.

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