22. Corporation Tax (Small Companies)

Part of Budget Resolutions and Economic Situation – in the House of Commons at 12:00 am on 12th April 1976.

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Motion made, and Question, That—

  1. (a) the small companies rate for the financial year 1975 shall be 42 per cent.; and
  2. (b) the fraction by which corporation tax charged on income is reduced under section 95(2) of the Finance Act 1972 shall for the financial year 1975 be three-twentieths.—([Mr. Healey.]