{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279D",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-279D.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/279D",
  "kind": "section",
  "number": "279D",
  "heading": "The ring fence amount",
  "text": "(1) In section 279C “the ring fence amount” means the amount given by the formula—\n( UR − AR ) × ( NR AR )\n(2) In this section—\nAR AUR is the amount given by multiplying the upper limit by—\nAR is the total amount of any ring fence profits that form part of the augmented profits of the accounting period,\nNR is the total amount of any ring fence profits that form part of the taxable total profits of the accounting period, and\nA is the amount of the augmented profits of the accounting period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/279D",
    "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."
}