# Finance Act 2021, Paragraph 8


After section 279D insert—
“The remaining amount
279DA (1) In section 279C “the remaining amount” means the amount given by the formula—
( UZ − AZ ) × NZ AZ
(2) In this section—
UZ is the amount given by multiplying the upper limit by—
A Z A
AZ is the total amount of any profits other than ring fence profits that form part of the augmented profits of the accounting period,
NZ is the total amount of any profits other than ring fence profits that form part of the taxable total profits of the accounting period, and
A is the amount of the augmented profits of the accounting period.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.