9-100 Marginal relief and effective marginal rates: up to financial year 2014
Effective marginal rates
For marginal relief and marginal starting rate relief, there is an effective rate of tax in the margin, i.e. between the lower and upper limits given for each in the preceding table, which exceeds the main rate. These marginal rates are not prescribed by statute, but are derived from the appropriate corporation tax rates and fractions. The applicable rates are as follows.