Impôts sur les Sociétés
Corporation Tax
|
Years to 31.3.10 and 31.3.09
|
||
| Profits Band £ |
Rate
% |
|
| Small companies rate |
0 - 300,000
|
21*
|
| Marginal (small companies) rate |
300,001 - 1,500,000
|
29.75*
|
| Full rate |
Over 1,500,000
|
28*
|
| Small companies fraction |
7/400*
|
|
The profits limits are reduced for accounting periods of less than 12 months and for a company with associated companies.
*Different rates apply for ring-fenced (broadly oil industry) profit.
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