2014 £m	2013 £m
Current taxation – charge for the year	30.4	19.7
Current taxation – adjustments in respect of previous years	(7.1)	(0.2)
Deferred tax (see note 19)	1.1	5.8
	24.4	25.3

UK corporation tax is calculated at 21.50% (2013: 23.25%) 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:

	2014 £m	2013 £m
Profit before taxation	103.7	98.4
Tax at the UK corporation tax rate of 21.50% (2013: 23.25%)	22.3	22.9
Tax effect of income/expenses that are not deductible in determining taxable profit	(2.1)	(6.1)
Deferred tax assets recognised	0.9	0.9
Tax effect of other adjustments in respect of previous years:
Current tax	(7.1)	(0.1)
Deferred tax	–	(0.2)
Effect of different tax rates of subsidiaries operating in other jurisdictions	10.4	7.9
Tax expense for the year	24.4	25.3

Tax on items taken directly to equity is a credit of £1.0m (2013: charge of £0.4m).

Tax on exceptional items and amortisation of acquired intangible fixed assets is £0.1m (2013: £0.2m).