Part 6Income tax and corporation tax: charge and rate bands
Income tax
F1131Charge and rates for 2003-04
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F2132Indexed rate bands for 2003-04: PAYE deductions etc
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Corporation tax
133Charge and main rate for financial year 2004
Corporation tax shall be charged for the financial year 2004 at the rate of 30%.
F3134Small companies' rate and fraction for financial year 2003
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135Corporation tax starting rate and fraction for financial year 2003
For the financial year 2003—
a
the corporation tax starting rate shall be 0%, and
b
the fraction mentioned in section 13AA of the Taxes Act 1988 (marginal relief for small companies) shall be 19/400ths.