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Section 7: Charge and main rates for financial year 2010

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 1: Charges, rates, allowances, etc

Corporation tax is charged for the financial year 2010.

For that year the rate of corporation tax is—

28% on profits of companies other than ring fence profits, and
30% on ring fence profits of companies.

In subsection (2) "ring fence profits" has the meaning given by section 276 of CTA 2010.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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