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| (a) Cyan Ltd prepared its accounts to 31 March for many years. Cyan Ltd decided to change its accounting date to 31 December and so prepared accounts to 31 December 2012. Its taxable total profits for this nine-month period were £1,300,000. Cyan Ltd not receive any dividends during the period and it has no associated companies. In the year to 31 March 2012, Cyan Plc had taxable total profits of £1,700,000.Required: (i) Calculate the corporation tax payable by Cyan plc for the anncouting period ended 31 December 2012. |