# Finance Act 2014, Paragraph 10


In section 104N of CTA 2009 (payment of R&D expenditure credit) in subsection (3), in the definition of “Amount A”, in paragraph (b), after “main rate” insert “ (or, in the case of ring fence profits, the main ring fence profits rate) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.