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 2000 U.K.

7 U.K. In Schedule 22 to FA 2000 (tonnage tax), in paragraph 57 (exclusion of relief or set-off against tax liability), in sub-paragraph (6), for paragraph (a) substitute—

“(a) any reduction under Chapter 3A of Part 8 of CTA 2010 (marginal relief for companies with small ring fence profits), or”.