# Corporation Tax Act 2010, Section 18C: Marginal relief for companies with ring fence profits


In the case of a company with ring fence profits—
(a) see section 279B (if the company's augmented profits of an accounting period consist exclusively of ring fence profits), and
(b) see section 279C (if the company's augmented profits of an accounting period consist of both ring fence profits and other profits).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/18C (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-18C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.