§ Resolved, That for the financial year 1992— (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 he one fiftieth.
That for the financial year 1992— (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 he one fiftieth.