Section 279C Company with ring fence profits and other profitsF1

a company is UK resident in an accounting period,

it is not a close investment-holding company in the period,

its augmented profits of the accounting period—

its augmented profits of that period consist of both ring fence profits and other profits.

the sum equal to the ring fence marginal relief fraction of the ring fence amount, and

the sum equal to the standard marginal relief fraction of the remaining amount.