|
Financial Year to |
31/3/2007 |
31/3/2006
|
|
Full rate |
30% |
30% |
|
Starting rate |
N/A |
0% |
|
0% rate limit |
N/A |
£10,000 |
|
marginal relief limit |
N/A |
£50,000 |
|
marginal relief fraction |
N/A |
19/400 |
|
effective marginal rate |
N/A |
23.75% |
|
Small companies rate |
19% |
19% |
|
19% rate limit |
£300,000 |
£300,000 |
|
marginal relief limit |
£1,500,000 |
£1,500,000 |
|
marginal relief fraction |
11/400 |
11/400 |
|
effective marginal rate |
32.75% |
32.75% |
|
Non-corporate distribution rate |
N/A |
19% |