28.2 Alpha Ltd is a wholly-owned subsidiary of Beta Ltd, which has two other wholly-owned subsidiaries (one of which is dormant). In the year to 31 March 2010, Alpha Ltd has the following results:

£

Trading profits 220,000 Bank deposit interest 6,000 Income from property 4,000 UK dividend received from non-group company on 1 May 2009 27,000 Charges paid 17,000 Compute the corporation tax liability for the year.