SCHEDULES

SCHEDULE 1Corporation tax rates

PART 2Amendments consequential on Part 1 of this Schedule

Finance Act 2013

19

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).

20

In Schedule 25 to that Act (charge on certain high value disposals by companies etc), omit paragraph 19.