{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-18C",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-18C.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/18C",
  "kind": "section",
  "number": "18C",
  "heading": "Marginal relief for companies with ring fence profits",
  "text": "In the case of a company with ring fence profits—\n(a) see section 279B (if the company's augmented profits of an accounting period consist exclusively of ring fence profits), and\n(b) see section 279C (if the company's augmented profits of an accounting period consist of both ring fence profits and other profits).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3A inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/18C",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}