Part 1: Principal rates etc. Section 7: Rate of corporation tax for financial years 2017-2020 Details of the section
Subsection (1) sets the main rate of CT at 19% for the financial years beginning 1 April 2017, 1 April 2018 and 1 April 2019.
	Subsection (2) sets the main rate of CT at 18% for the financial year beginning 1 April 2020.