| Year to 31.3.2010 and 31.3.2011 | ||
| Main rate | 28% | |
| Profits above | £1.5m | |
| Small companies rate | 21% | |
| Profits upto | £300k | |
| Small/large marginal band | £300k – £1.5m | |
| Fraction (effective rate) | 7/400 (29.75%) | |

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