Part 3 INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Chapter 1 CHARGE AND RATES
Corporation tax
56 Corporation tax starting rate and fraction for financial year 2001
For the financial year 2001—
a
the corporation tax starting rate shall be 10%, and
b
the fraction mentioned in section 13AA(3) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.