# Finance Act 2021, 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,”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.