# Finance Act 2016, Section 45: Charge for financial year 2017


Corporation tax is charged for the financial year 2017.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.