Section 26: Charge and rate of corporation tax for financial year 1988.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Finance Act 1988
- Section 25: Personal reliefs.
- Section 27: Corporation tax: small companies.

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General

Corporation tax shall be charged for the financial year 1988 at the rate of 35 per cent.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.