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Legislation

Corporation Tax Act 2010

Crossheading Marginal relief

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Section 279B Company with only ring fence profits
Section 279C Company with ring fence profits and other profits
Section 279D The ring fence amount
Section 279DA The remaining amount

CHAPTER 3A Rates at which corporation tax is charged on ring fence profits
Crossheading Marginal relief

Crossheading Marginal relief

From legislation.gov.uk

Contents

Section 279B Company with only ring fence profits
Section 279C Company with ring fence profits and other profits
Section 279D The ring fence amount
Section 279DA The remaining amount