Financial Year 2013
Main Rate 23%
Small companies rate 20%
Profit limit 300,000
Marginal relief to 1.5 million
Marginal relief fraction 3/400
Effective rate on profit
in marginal relief band 23.75%
Financial Year 2013
Main Rate 23%
Small companies rate 20%
Profit limit 300,000
Marginal relief to 1.5 million
Marginal relief fraction 3/400
Effective rate on profit
in marginal relief band 23.75%
