2015 £m	2014 £m
Current taxation - charge for the year	22.3	30.4
Current taxation - adjustments in respect of previous years	(0.1)	(7.1)
Deferred tax (see note 20)	(3.4)	1.1
	18.8	24.4

UK corporation tax is calculated at 20.25% (2014: 21.50%) of the estimated assessable profit for the year. Taxation for other jurisdictions is calculated at the rates prevailing in the respective jurisdictions.

The charge for the year can be reconciled to the profit per the income statement as follows:

	2015 £m	2014 £m
Profit before taxation	75.0	103.7
Tax at the UK corporation tax rate of 20.25% (2014: 21.50%)	15.2	22.3
Tax effect of income that is not taxable in determining taxable profit	(6.0)	(2.1)
Deferred tax (assets) / liabilities recognised	(1.5)	0.9
Tax effect of other adjustments in respect of previous years:
Current tax	0.1	(7.1)
Deferred tax	0.2	–
Effect of different tax rates of subsidiaries operating in other jurisdictions	10.8	10.4
Tax expense for the year	18.8	24.4

Tax on items taken directly to equity is a credit of £0.2m (2014: credit of £1.0m).

Tax on exceptional items and amortisation of acquired intangible fixed assets is £5.4m (2014: £0.1m).