§ Resolved, That for the financial year 1991— (a) the small companies' rate shall be 25 per cent., and (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be one fiftieth.
That for the financial year 1991— (a) the small companies' rate shall be 25 per cent., and (b) the fraction mentioned in section 13(2) of the Income and Corporation Taxes Act 1988 shall be one fiftieth.