Part 3Income tax, corporation tax and capital gains tax
Chapter 1Income tax and corporation tax charge and rate bands
Income tax
F223Charge and rates for 2004-05
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F324Personal allowances for those aged 65 or more
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Corporation tax
25Charge and main rate for financial year 2005
Corporation tax shall be charged for the financial year 2005 at the rate of 30%.
F526Small companies' rate and fraction for financial year 2004
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27Corporation tax starting rate and fraction for financial year 2004
For the financial year 2004—
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.
F128The non-corporate distribution rate
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Trusts
F429Special rates of tax applicable to trusts
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