# Finance Act 2021, Paragraph 14


In Schedule 22 to FA 2000 (tonnage tax), in paragraph 57(6)(a) (exclusion of relief or set-off against tax liability), for “Chapter 3A of Part 8 of CTA 2010 (marginal relief for companies with small ring fence profits)” substitute “ Part 3A or Chapter 3A of Part 8 of the Corporation Tax Act 2010 (marginal relief for companies with small profits) ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.