# Finance Act 2021, Paragraph 7


(1) Section 188DD (claimant company's relevant maximum for overlapping period) is amended as follows.
(2) In subsection (3), for “269ZD(6)” substitute “ 269ZDA ”.
(3) In subsection (3A)—
(a) in paragraph (a), for “qualifying trading profits and qualifying non-trading profits” substitute “ modified total profits ”;
(b) in paragraph (b), for “in determining” substitute “ which could be relieved against ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/8/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-8/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.