411 REFERENCE · Wikibooks
Taxation in the United Kingdom/Legislation/Section 12 of the Finance Act 2005
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
This Section sets the starting rate for corporation tax for the financial year beginning 1 April 2005 at 0%, and the fraction for marginal relief for small companies between the starting rate and small companies' rate at 19/400ths.