{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-279DA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-279DA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/279DA",
  "kind": "section",
  "number": "279DA",
  "heading": "The remaining amount",
  "text": "(1) In section 279C “the remaining amount” means the amount given by the formula—\n( UZ − AZ ) × NZ AZ\n(2) In this section—\nUZ is the amount given by multiplying the upper limit by—\nA Z A\nAZ is the total amount of any profits other than ring fence profits that form part of the augmented profits of the accounting period,\nNZ is the total amount of any profits other than 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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 279DA inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/279DA",
    "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."
}