Finance Act 2016 (c. 24)

PART 2 Corporation tax

Charge and rates

45 Charge for financial year 2017

Corporation tax is charged for the financial year 2017.

46 Rate of corporation tax for financial year 2020

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