Section 6 Charge and main rates for financial year 2009
(1)
Corporation tax is charged for the financial year 2009.
(2)
For that year the rate of corporation tax is—
(a)
28% on profits of companies other than ring fence profits, and
(b)
30% on ring fence profits of companies.
(3)
In subsection (2) “ring fence profits” has the F1meaning given by section 276 of CTA 2010.
Annotations
Textual amendments
- F1
Words in s. 6(3) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 577 (with Sch. 2)