The Corporation Tax Act 2010 (Factors Determining Substantial Commercial Interdependence) Regulations 2022

Sections 18A to 18N of the Corporation Tax Act 2010 (c. 4) (“CTA 2010”) make provision for a small profits rate of corporation tax that is lower than the main rate of corporation tax. Sections 18A to 18N CTA 2010 also makes provision for marginal relief that provides a gradual increase in the rate of corporation tax between the small profits rate and the main rate.