HC Deb 23 April 2002 vol 384 c277

Resolved,

That for the financial year 2002—

  1. (a) the corporation tax starting rate shall be 0%, and
  2. (b) the fraction mentioned in section 13AA(3) of the Income and Corporation Taxes Act 1988 shall be 19/400ths.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.