{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-17.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": null,
  "text": "(1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.\n(2) Insert the following entries at the appropriate places—\n“\nthe main ring fence profits rate\nsection 279A(4) (as applied by section 1119)\n”\n“\nthe marginal relief fraction (in Chapter 3A of Part 8)\nsection 279B(3)\n”\n“\nrelated 51% group company\nsection 279F (as applied by section 1119)\n”\n“\nthe small ring fence profits rate\nsection 279A(4)\n”\n(3) Omit the entries for—\n“associated company (in Part 3)”;\n“close investment holding company (in Part 3)”;\n“the ring fence fraction (in Part 3)”;\n“the small profits rate”;\n“the standard fraction (in Part 3)”.\n(4) In the entry for “augmented profits (in Part 3)”—\n(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and\n(b) in the second column, for “32” substitute “ 279G ”.\n(5) In the entry for “the lower limit (in Part 3)”—\n(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and\n(b) in the second column for “24” substitute “ 279E ”.\n(6) In the entry for “the upper limit (in Part 3)”—\n(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and\n(b) in the second column for “24” substitute “ 279E ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/17",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}