Rate of corporation tax
Administration, company in
Advance corporation tax
Legislation/Regulatory –
FA93 s. 79
Authorised unit trusts
Legislation/Regulatory –
CTA2010 s. 618
Liquidation
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
Open-ended investment companies
Legislation/Regulatory –
CTA2010 s. 614
Patents, profits from exploitation
– see Patents
Ring fence profits
Setting
Legislation/Regulatory –
CTA2010 s. 3
Small companies' rate
Small profits rate
– see Small profits rate
Starting rate abolition
