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Finance Act 2003
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Finance Act 2003, Part 6 is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part 6U.K.Income tax and corporation tax: charge and rate bands
Income taxU.K.
F1131Charge and rates for 2003-04U.K.
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Textual Amendments
F1S. 131 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F2132Indexed rate bands for 2003-04: PAYE deductions etcU.K.
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Textual Amendments
F2S. 132 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
Corporation taxU.K.
133Charge and main rate for financial year 2004U.K.
Corporation tax shall be charged for the financial year 2004 at the rate of 30%.
F3134Small companies' rate and fraction for financial year 2003U.K.
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Textual Amendments
F3S. 134 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
135Corporation tax starting rate and fraction for financial year 2003U.K.
For the financial year 2003—
(a)the corporation tax starting rate shall be 0%, and
(b)the fraction mentioned in section 13AA of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.
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