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Contents

Legislation

Corporation Tax Act 2010

Crossheading Marginal relief

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Section 19 Marginal relief
Section 20 Company with only ring fence profits
Section 21 Company with ring fence profits and other profits
Section 22 The ring fence amount
Section 23 The remaining amount

Part 3 Companies with small profits
Crossheading Marginal relief

Crossheading Marginal relief

From legislation.gov.uk

Contents

Section 19 Marginal relief
Section 20 Company with only ring fence profits
Section 21 Company with ring fence profits and other profits
Section 22 The ring fence amount
Section 23 The remaining amount