Paragraph 4

United Kingdom

(1)

For the purposes of this Schedule, the relevant percentage for any accounting period beginning on or after 1st January 2006 is 6%.

(2)

The Treasury may by order vary the percentage for the time being specified in sub-paragraph (1) above for such accounting periods as may be specified in the order.

Notes on Schedule 19C

Textual amendments

F1: Sch. 19C repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 143, Sch. 3 Pt. 1 (with Sch. 2)
F2: Sch. 19C inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 154(11), Sch. 19