Part 1Charges, rates, allowances etc
Corporation tax
4Main rate for financial year 2011
1
In section 2(2)(a) of FA 2010 (main corporation tax rate for financial year 2011 on profits other than ring fence profits), for “27%” substitute “
26%
”
.
2
The amendment made by this section is treated as having come into force on 1 April 2011.