{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-10/paragraph-8.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/10/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "After section 269ZF insert—\n““Relevant profits”\n269ZFA (1) A company's “relevant profits” for an accounting period are—\n(a) the company's qualifying profits for the accounting period, less\n(b) the company's deductions allowance for the accounting period (see section 269ZD(6)).\n(2) A company's “qualifying profits” for an accounting period are—\n(a) the amount given by paragraph (1) of step 1 in section 269ZF(3) in determining the company's qualifying trading profits and qualifying non-trading profits for the accounting period, less\n(b) the amount given by paragraph (1) of step 2 in section 269ZF(3) in determining those profits for the accounting period.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/10/paragraph/8",
    "retrieved_at": "2026-10-29T09:04:30.296814+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."
}