Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 1 U.K. Charge, rates etc

Corporation tax U.K.

6 Charge for financial year 2016 U.K.

(1) Corporation tax is charged for the financial year 2016.

(2) For that year the main rate of corporation tax is 20%.