Chapter 3A Rates at which corporation tax is charged on ring fence profitsF1
- The rates
- Marginal relief
- The lower limit and the upper limit
- Supplementary
- Related 51% group companies
- Augmented profits
Annotations
Textual amendments
- F1
Pt. 8 Ch. 3A inserted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 5(3)