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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

Marginal relief
Company with only ring fence profits

Section 20 | Company with only ring fence profits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed