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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

Corporation Tax Act 2010
Marginal relief

Section 21 | Company with ring fence profits and other profits

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 4

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