# Finance Act 2021, Paragraph 6


In section 279B (company with only ring fence profits)—
(a) in subsection (1), after paragraph (a) insert—
“(ab) it is not a close investment-holding company in the period,”,
(b) in subsection (2), in the definition of “R”, for “marginal” substitute “ ring fence marginal ”, and
(c) in subsection (3), for “marginal” substitute “ ring fence marginal ”.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.