26 Abolition of corporation tax starting rate and non-corporate distribution rate
Finance Act 2006 (2006 c 25) | Legislation

26  Abolition of corporation tax starting rate and non-corporate distribution rate

(1)     Section 13AA of ICTA (corporation tax starting rate) shall cease to have effect.

(2)     Section 13AB of ICTA (the non-corporate distribution rate), and Schedule A2 to that Act (supplementary provisions in relation to that rate), shall cease to have effect.

(3)     In section 13A of ICTA (close investment-holding companies), in subsection (1) (meaning of “close investment-holding company” for purposes of

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