Administration, company in

Legislation/Regulatory – CTA2010 s. 627, 630, 632

Advance corporation tax

Legislation/Regulatory – FA93 s. 79

Authorised unit trusts

Legislation/Regulatory – CTA2010 s. 618

Liquidation

Legislation/Regulatory – CTA2010 s. 627, 628, 632

Main rate

Legislation/Regulatory – FA2008 s. 6 ; FA2009 s. 7 ; FA2010 s. 2 ; FA2011 s. 5 ; FA2012 s. 5, 6 ; FA2013 s. 4, 6

Non-corporate distribution rate

Legislation/Regulatory – FA2006 s. 26(8)-(11)

Open-ended investment companies

Legislation/Regulatory – CTA2010 s. 614

Patents, profits from exploitation

– see Patents

Ring fence profits

Legislation/Regulatory – FA2010 s. 2 ; FA2011 s. 5 ; FA2012 s. 6 ; FA2013 s. 4

Setting

Legislation/Regulatory – CTA2010 s. 3

Small companies' rate

Legislation/Regulatory – FA2009 s. 8 ; SP 1/91

Small profits rate

– see Small profits rate

Starting rate abolition

Legislation/Regulatory – FA2006 s. 26(8)-(11)