# Finance Act 2019, Paragraph 17


The transferred profits amount for an accounting period is to be disregarded for the purposes of the application of any provision of the Corporation Tax Acts by reference to which the seller would (apart from this paragraph) be entitled to relief from, or a repayment of, corporation tax.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/17 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.