Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 1 U.K. Corporation tax rates

PART 2 U.K. Amendments consequential on Part 1 of this Schedule

Finance Act 2013 U.K.

19 U.K. In section 6 of FA 2013 (main rate for financial year 2015)—

(a) in subsection (1) for “the rate” substitute “ the main rate ”,

(b) in that subsection, omit “on profits of companies other than ring fence profits”, and

(c) omit subsection (2).