# Finance Act 2021, Paragraph 21


(1) Section 357BNB (profits arising from the exploitation of patents etc: small claims figure election) is amended as follows.
(2) In subsection (6), for “no company is a related 51% group company of the company” substitute “ the company has no associated company ”.
(3) In subsection (7)—
(a) for “one or more companies are related 51% group companies of the company” substitute “ the company has one or more associated companies ”, and
(b) in the definition of “N”, for “those related 51% group” substitute “ those associated ”.
(4) After subsection (9) insert—
“(10) The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D apply for the purposes of this section.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.