# The Income and Corporation Taxes Act 1988, Section 559(4A), Order 2000, Article 2


The relevant percentage determined for the purposes of section 559(4) and (4A) of the Income and Corporation Taxes Act 1988 is 18 per cent.

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Source: https://www.legislation.gov.uk/uksi/2000/921/article/2 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988-section-5594a-order-2000/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.