# Finance Act 2014, Paragraph 17


(1) Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.
(2) Insert the following entries at the appropriate places—
“
the main ring fence profits rate
section 279A(4) (as applied by section 1119)
”
“
the marginal relief fraction (in Chapter 3A of Part 8)
section 279B(3)
”
“
related 51% group company
section 279F (as applied by section 1119)
”
“
the small ring fence profits rate
section 279A(4)
”
(3) Omit the entries for—
“associated company (in Part 3)”;
“close investment holding company (in Part 3)”;
“the ring fence fraction (in Part 3)”;
“the small profits rate”;
“the standard fraction (in Part 3)”.
(4) In the entry for “augmented profits (in Part 3)”—
(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b) in the second column, for “32” substitute “ 279G ”.
(5) In the entry for “the lower limit (in Part 3)”—
(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b) in the second column for “24” substitute “ 279E ”.
(6) In the entry for “the upper limit (in Part 3)”—
(a) in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b) in the second column for “24” substitute “ 279E ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/1/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-1/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.