Corporation Tax

	Year to 31/3/2010	Year to 31/3/2011
Main rate	28%	28%
Profits above	£1.5m	£1.5m
Small companies rate	21%	21%
Profits between	£1 - £300K	£1 - £300K
Marginal bands:
- small/large	£300K - £1.5m	£300K - £1.5m
marginal rate	29.75%	29.75%
Fraction	7/400	7/400

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