Finance Act 2016 (c. 24)

PART 2 U.K. Corporation tax

Charge and rates U.K.

45 Charge for financial year 2017 U.K.

Corporation tax is charged for the financial year 2017.

46 Rate of corporation tax for financial year 2020 U.K.

In section 7(2) of F(No.2)A 2015 (main rate of corporation tax for the financial year 2020) for “18%” substitute “ 17% ”.