Paragraph 5
In section 279A (corporation tax rates on ring fence profits), in subsection (3), after paragraph (a) but before the “and” at the end of that paragraph insert—
“(ab)it is not a close investment-holding company in the period,”.
In section 279A (corporation tax rates on ring fence profits), in subsection (3), after paragraph (a) but before the “and” at the end of that paragraph insert—
“(ab)it is not a close investment-holding company in the period,”.