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09/10 Corporation Tax

	Profits Band Ł	2009/10	2008/09
Small companies rate	0 - 300,000	21%	21%
Marginal rate	300,001 - 1,500,000	29.75%	29.75%
Full rate	Over 1,500,000	28%	28%
Marginal relief fraction		7/400	7/400

The profits limits are reduced for accounting periods of less than 12 months and for a company with associated companies.

For close investment holding companies the 30% rate will apply regardless of profit levels.

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