Finance (No. 2) Act 2015 (c. 33)

PART 1 U.K. Principal rates etc

Corporation tax U.K.

7 Rate of corporation tax for financial years 2017-2020 U.K.

(1) For the financial years 2017, 2018 and 2019 the main rate of corporation tax is 19%.

(2) For the financial year 2020 the main rate of corporation tax is 18%.