HC Deb 17 December 1985 vol 89 c141W
Mr. Neil Hamilton

asked the Chancellor of the Exchequer if he will estimate the cost of extending the 30 per cent. small companies rate of corporation tax to the first £100,000 profits of every company or, as the case may be, group so that on no profits the marginal tax rate exceeds the 35 per cent. standard rate.

Mr. Moore:

Of the order of £30 million in a full year at the rates due for the 1986 financial year.