# Finance (No. 2) Act 1992, Section 21: Charge and rate of corporation tax for 1992.


Corporation tax shall be charged for the financial year 1992 at the rate of 33 per cent.

---
Source: https://www.legislation.gov.uk/ukpga/1992/48/section/21 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/section-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.