# Corporation Tax Act 2010, Section 310: The relevant percentage

Extent: E+W+S+N.I.

(1) For the purposes of this Chapter, the relevant percentage for an accounting period is 10%.
(2) The Treasury may by order vary the percentage for the time being specified in subsection (1) for such accounting periods as may be specified in the order.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/310 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-310
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.