# Finance Act 2021, Paragraph 27


In section 614 (open-ended investment companies: applicable corporation tax rate), at the end insert “ (and sections 18A and 18B (relief for companies with small profits) do not apply) ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.