Corporation Tax breakpoints

Although such things are normally best left to an accountant, I find that some matters of accountancy do interest me.

Last year's Budget was notable for the changes made in Corporation Tax rates and starting points, but I'm still a little confused about what the correct rates are.

The Inland Revenue's Web site Corporation Tax Rates provides the following explanation;

The corporation tax main rate is 30%.

The small companies' rate is 19 per cent for companies with taxable profits between £50,000 and £300,000 and the starting rate is zero for companies with taxable profits of £10,000 or below.

Marginal relief eases the transition from the starting rate to the small companies' rate for companies with profits between £10,000 and £50,000. The fraction used in the calculation of this marginal relief will be 19/400. Marginal relief also applies to companies with profits between £300,000 and £1,500,000. The fraction used in the calculation of this marginal relief will be 11/400.

But what is the "starting rate"? Is it for new small businesses who need a helping hand in their first few years, so they don't pay Corporation Tax on the first £10k, or is it a "starting band"?

Profits for my small business are a little diminished this year, at just over £10k. However the firm has traded for over 5 years. Does this mean that, as far as Corporation Tax is concerned, the first 10k is free of Corporation Tax, and the slight remainder subject to the normal rate less marginal relief? Or is the entire £10k+ subject to the base rate minus marginal relief (which would seem a little unfair as a little profit over £10k is unduly punished)?

-- reclspeak