Corporation Tax
| Year to 31.3.2007 and year to 31.3.2008 | |
| Main rate | 30% |
| Profits above | £1.5m |
| Small companies rate | 20% |
| Profits between | £1 - £300K |
| Marginal bands: | |
| - small/large | £300K - £1.5m |
| marginal rate | 32.50% |
| - effective rate | 23.75% |
| Fraction | 1/40 |
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