# Finance Act 2011, Section 4: Main rate for financial year 2011


(1) In section 2(2)(a) of FA 2010 (main corporation tax rate for financial year 2011 on profits other than ring fence profits), for “27%” substitute “ 26% ”.
(2) The amendment made by this section is treated as having come into force on 1 April 2011.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/4 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.