# Finance Act 1988, Section 26: Charge and rate of corporation tax for financial year 1988.


Corporation tax shall be charged for the financial year 1988 at the rate of 35 per cent.

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Source: https://www.legislation.gov.uk/ukpga/1988/39/section/26 (the official version)
Page: https://openlegislation.uk/finance-act-1988/section-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.