17(1)Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.U.K.
(2)Insert the following entries at the appropriate places—
| “the main ring fence profits rate | section 279A(4) (as applied by section 1119)” |
| “the marginal relief fraction (in Chapter 3A of Part 8) | section 279B(3)” |
| “related 51% group company | section 279F (as applied by section 1119)” |
| “the small ring fence profits rate | section 279A(4)” |
(3)Omit the entries for—
“associated company (in Part 3)”;
“close investment holding company (in Part 3)”;
“the ring fence fraction (in Part 3)”;
“the small profits rate”;
“the standard fraction (in Part 3)”.
(4)In the entry for “augmented profits (in Part 3)”—
(a)in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b)in the second column, for “32” substitute “ 279G ”.
(5)In the entry for “the lower limit (in Part 3)”—
(a)in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b)in the second column for “24” substitute “ 279E ”.
(6)In the entry for “the upper limit (in Part 3)”—
(a)in the first column for “Part 3” substitute “ Chapter 3A of Part 8 ”, and
(b)in the second column for “24” substitute “ 279E ”.