§ Secondly, I propose to increase from £70,000 to £80,000 the limit up to which the lower 40 per cent. rate of corporation tax is payable by small companies. I also intend to respond to one of the long-standing complaints from small companies, which is the relatively high marginal rate of tax which they have to pay when profits exceed that limit. The limit at which the full corporation tax rate of 52 per cent. becomes payable will be raised from £130,000 to £200,000. This will make for a gentler progression from the small companies' rate to the full corporation tax rate. The cost of these changes will be £ 12 million in 1981–82 and £21 million in a full year.