marginal relief band(32.75%)是怎么回事？

在group relief 章节中：
order of surrender:
1. first to higher MR band(32.75%) to bring profits down to small company rate
2. second to  full rate (30%)to small company rate
3. then remaining losses to small company rate
4. then strating rate and starting MR should also be considered, but the limited is divided by the number of associates, they may be not sufficient at this point.
在这里中的MR rate 32.75%是指什么呢？
多谢大家帮助！
[em07]

<>MR band 也叫effective rate, 假设如果要把一个medium company brings down to small 需要60million的relief 这样节省下来的ct就是60m*32.75%,这样说不知道清不清楚。</P>