Part 2 Amendments of Chapter 3A of Part 8 of CTA 2010
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Amendments of Chapter 3A of Part 8 of CTA 2010

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Chapter 3A of Part 8 of CTA 2010 (rates at which corporation tax is charged on ring fence profits) is amended as follows.

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In section 279A (corporation tax rates on ring fence profits), in subsection (3), after paragraph (a) but before the “and†at the end of that paragraph insert—

“(ab)     it is not a close investment-holding company in the period,â€.

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In section 279B (company with only ring fence profits)—

(a)     in subsection (1), after paragraph (a) insert—

“(ab)     it is not a close investment-holding company in the period,â€,

(b)     in subsection (2), in the definition of “Râ€, for “marginal†substitute “ring fence marginalâ€, and

(c)

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