| 释义 |
marginal relief = small companies relief In the UK, relief available when the profits chargeable to corporation tax of a company fall between the upper and lower limits for the financial year (currently between £300,000 and £1,500,000). Since 1999 marginal relief has also been available for very small companies whose total profits fall between £10,000 (currently the upper limit for the starting rate of corporation tax) and £50,000. |