| . |
Profits
Band
|
Year
to 31.03.09
|
Year
to 31.03.08
|
| First 300,000 |
£0
- £300,000
|
21%
|
20%
|
| Marginal small companies rate |
£300,001
- £1.5m
|
29.75%
|
32.5%
|
| Full rate |
over
£1.5m
|
28%
|
30%
|
| Tax credit dividends |
.
|
10%
|
10%
|
| Marginal relief fractions |
.£300,001
- £1.5m
|
7/400
|
1/40
|