# Corporation Tax Act 2010, Section 618: Applicable corporation tax rate

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

The rate of corporation tax in relation to an authorised unit trust for any financial year is the rate at which income tax at the basic rate is charged for the tax year beginning on 6 April in that financial year ... (and sections 18A and 18B (relief for companies with small profits) do not apply).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/618 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-618
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.