HC Deb 28 November 1991 vol 199 c581W
17. Mr. Ward

To ask the Chancellor of the Exchequer what is the level of corporation tax for small companies; and what was the comparable figure 12 years ago.

Mr. Maude

The small companies rate of corporation tax is 25 per cent. compared with 42 per cent. at the time of the 1979 general election.