Marginal relief Marginal reliefF1
United Kingdom
- 279BCompany with only ring fence profits
- 279CCompany with ring fence profits and other profits
- 279DThe ring fence amount
- 279DAThe remaining amount
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)