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Legislation

Corporation Tax Act 2010

Crossheading Marginal relief

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Section 18B Marginal relief for companies without ring fence profits
Section 18C Marginal relief for companies with ring fence profits

PART 3A Companies with small profits
Crossheading Marginal relief

Crossheading Marginal relief

From legislation.gov.uk

Contents

Section 18B Marginal relief for companies without ring fence profits
Section 18C Marginal relief for companies with ring fence profits