# Finance Act 2014, Paragraph 11


In section 1114 of that Act (calculation of total R&D aid for the purposes of the cap), after “aid is calculated” insert “ (or, in the case of a ring fence trade (within the meaning of section 277 of CTA 2010) the main ring fence profits rate at that time) ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.