# Finance Act 2019, Paragraph 19


Paragraphs 20 and 21 apply in relation to an accounting period for which there is a transferred profits amount.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.