trading profits derived from licensed deposit taking business
income from letting and development of property, mining and quarrying
investment and other income
confirmation that withholding tax will continue to be due on company distributions to non-residents at the rate of tax paid by the company;
the extension of the zero tax rate to profits of banks that represent non-banking business or income arising from capital reserves to the extent that these reserves exceed the minimum regulatory requirements;
permission for banks to split their profits between part taxable at 10% and part at 0% if the income concerned would qualify for the zero rate if it were receivable by a separate company, subject to the ring fencing of losses arising on business taxed at the zero rate;
the introduction of a flat rate corporate charge of 250 for all companies that are not currently paying exempt or non-resident company fees; and
no change in exempt company fees.