13. Corporation tax (standard small profits rate and fraction for financial year 2025)

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made—

(a) for the standard small profits rate to be 19% for the purposes of Part 3A of the Corporation Tax Act 2010 for the financial year 2025, and

(b) for the standard marginal relief fraction to be 3/200ths for those purposes for that year.