2016年ACCA(F8)考试模拟题(16)_第2页
20 Special rate pool 10 Motor cars (purchases since 6 April 2009 (1 April 2009 for limited companies)) New cars with CO2 emissions up to 110 grams per kilometre 100 CO2 emissions between 111 and 160 grams per kilometre 20 CO2 emissions over 160 grams per kilometre 10 Annual investment allowance First £100,000 of expenditure 100 Corporation tax Financial year 2009 2010 2011 Small profits rate 21% 21% 20% Main rate 28% 28% 26%
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