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For the year ended 31 March

4. Taxation

b. Factors affecting the tax charge

The 91福利社 World Service taxation charge is based primarily on interest receivable. The tax assessed for the year is therefore significantly lower than the standard rate of corporation tax in the UK (30%), as explained below.

Note	听	2006 拢尘	听	2005 拢尘	听
(Deficit)/surplus before taxation	听	(1.2	)	7.8	听
(Deficit)/surplus before taxation multiplied by the standard rate of corporation tax in the UK of 30% (2005 30%)	听	-	听	2.3	听
Effect of non-taxable external income/deductible costs	听	-	听	(2.1	)
Effect of taxable external income	听	0.3	听	-	听
Total current tax charge	4a	0.3	听	0.2