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 threshold for the starting rate of corporation tax) and £50,000.

Accounting dictionary. 2014.

Look at other dictionaries:

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