The Finance Act 2011 received Royal Assent on 19 July 2011. The main tax provisions of the Act include the following: -   provisions confirming that, for financial year 2011, the main rate of corporation tax will be reduced to 26%); -   provision that, for financial year 2012, the main rate of corporation tax will be 25%, and, for ring fence profits, the rate of corporation tax will be 30%; -   provisions confirming that, for financial year 2011, the small profits rate is 20%, and 19% for ring fence profits; -   provisions confirming that, for financial year...