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Finance Act 2008

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Changes over time for: Cross Heading: Corporation tax

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Point in time view as at 08/03/2017.

Changes to legislation:

Finance Act 2008, Cross Heading: Corporation tax is up to date with all changes known to be in force on or before 06 March 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. Help about Changes to Legislation

Corporation taxU.K.

6Charge and main rates for financial year 2009U.K.

(1)Corporation tax is charged for the financial year 2009.

(2)For that year the rate of corporation tax is—

(a)28% on profits of companies other than ring fence profits, and

(b)30% on ring fence profits of companies.

(3)In subsection (2) “ring fence profits” has the [F1meaning given by section 276 of CTA 2010].

Textual Amendments

F1Words in s. 6(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 577 (with Sch. 2)

F27Small companies' rates and fractions for financial year 2008 etcU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2S. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 578, Sch. 3 Pt. 1 (with Sch. 2)

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