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Finance Act 2008
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- UK Public General Acts
- 2008 c. 9
- Part 1
- Corporation tax
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Changes over time for: Cross Heading: Corporation tax
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- 21/07/2008- Amendment
- 01/04/2010- Amendment
- 08/03/2017
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Finance Act 2008, Cross Heading: Corporation tax is up to date with all changes known to be in force on or before 01 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.
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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F2S. 7 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 578, Sch. 3 Pt. 1 (with Sch. 2)
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