PART 1 U.K.Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 1U.K.Charges, rates etc

Corporation taxU.K.

6Main rate for financial year 2015U.K.

(1)For the financial year 2015 [F1the main rate] of corporation tax is 20% F2....

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 6(1) substituted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 19(a)

F2Words in s. 6(1) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(b)

F3S. 6(2) omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 19(c)