# Finance Act 2021, Paragraph 10


In section 269ZFA (“relevant profits” for purposes of section 269ZD), in subsection (1), after paragraph (b) insert—
“But if the allowance mentioned in paragraph (b) exceeds the profits mentioned in paragraph (a), the company's “relevant profits” for the accounting period are nil.”

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.