5. Corporation tax (charge and main rates for financial year 2009)

Amendment of the Law – in the House of Commons at 9:41 pm on 18 March 2008.

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Resolved,

That—

(1) Corporation tax is charged for the financial year 2009.

(2) For that year the rate of corporation tax is—

(a) 28% on profits of companies other than ring fence profits, and

(b) 30% on ring fence profits of companies.