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Section 4: Charge and main rate for financial year 2014

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 1: Charges, rates etc

Corporation tax is charged for the financial year 2014.

For that year the rate of corporation tax is—

21% 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 same meaning as in Part 8 of CTA 2010 (see section 276 of that Act).

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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.