PA Group Annual Report 2007
8. Tax charge on profit on ordinary activities
2007 2006
£000 £000
Current tax:
UK Corporation tax at 30% 1,748 1,882
Double tax relief (1,748) (1,656)
(Over)/under provision in respect of prior years (79) 173
(79) 399
Overseas tax 921 543
Share of joint ventures’ tax 1,442 1,355
Total current tax 2,284 2,297
Deferred tax:
Origination and reversal of timing differences (accelerated capital allowances and other) 64 (37)
Pension scheme payments in excess of pension cost charge 536 510
Total deferred tax 600 473
Tax on profit on ordinary activities 2,884 2,770
The current tax for the year is higher (2006: higher) than the standard rate of corporation tax in the UK. The differences are
explained below.
2007 2006
£000 £000
Profit on ordinary activities before tax 2,504 8,377

At standard rate of corporation tax of 30% 751 2,513
Effects of:
Expenses not tax deductible 727 536
Income not taxable - (1,195)
Overseas tax rates in excess of 30% 433 390
Utilisation of tax losses brought forward (47) (55)
Excess of depreciation over capital allowances 78 180
Utilisation of general provisions and other timing differences (37) (20)
Pension payments in excess of pension charge (621) (510)
Current year tax losses carried forward 1,090 286
Adjustments in respect of prior periods (79) 173
Small companies tax rate adjustment (21) (5)
Other 10 4
2,284 2,297
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