motion_title: AMENDMENT OF THE LAW: 4. Corporation tax (small profits rates and fractions for financial year 2010)
motion_text:  Question put,
  That-
  (1) For the financial year 2010 the small profits rate is-
  (a) 21% on profits of companies other than ring fence profits, and
  (b) 19% on ring fence profits of companies.
  (2) For the purposes of Part 3 of the Corporation Tax Act 2010, for that year-
  (a) the standard fraction is 7/400ths, and
  (b) the ring fence fraction is 11/400ths.
  (3) In paragraph (1) "ring fence profits" has the same meaning as in Part 8 of the Corporation Tax Act 2010 (see section 276 of that Act).