Part 3Income tax, corporation tax and capital gains tax
Chapter 1Charge and rate bands
Corporation tax
32 Corporation tax starting rate and fraction for financial year 2002
For the financial year 2002—
a
the corporation tax starting rate shall be 0%, and
b
the fraction mentioned in section 13AA(3) of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.