SCHEDULES
SCHEDULE 1Corporation tax rates
PART 2Amendments consequential on Part 1 of this Schedule
Corporation Tax Act 2009
10
In section 104N of CTA 2009 (payment of R&D expenditure credit) in subsection (3), in the definition of “Amount A”, in paragraph (b), after “main rate” insert “
(or, in the case of ring fence profits, the main ring fence profits rate)
”
.