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Corporation Tax rates

      Range

FY 2009

FY 2008

 


Small companies' rate
£0 - £300,000
21%
21%
Marginal relief


£300,001 - £1,500,000

32.5%
32.5%
Main rate
over £1,500,000
28%
28%
 




Profit limits are shared equally between associated companies
 


Close investment-holding companies are always charged at the standard rate
 
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