# Finance Act 2019, Paragraph 54


The “ARFP uplift amount” for a pre-acquisition accounting period is the amount equal to—
( ( SC − 20 % ) / SC ) × Awhere—
SC is the percentage specified in section 330(1) of CTA 2010 for the pre-acquisition accounting period, and
A is the amount applied, in relation to the loss period, in accordance with paragraph 25(2)(b) or (3)(b) for the pre-acquisition accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/15/paragraph/54 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-15/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.