Taxation in the United Kingdom/Legislation/Section 134 of the Finance Act 2003

This Section sets the small companies' rate for corporation tax for the financial year beginning 1 April 2003 at 19%, and the fraction for marginal relief for small companies at 11/400ths.

This article is issued from Wikibooks. The text is licensed under Creative Commons - Attribution - Sharealike. Additional terms may apply for the media files.