# Finance Act 1991, Section 24: Charge and rate of corporation tax for 1991.


Corporation tax shall be charged for the financial year 1991 at the rate of 33 per cent.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/section/24 (the official version)
Page: https://openlegislation.uk/finance-act-1991/section-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.