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Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 18B is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F118BMarginal relief for companies without ring fence profitsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies if—
(a)a company is UK resident in an accounting period,
(b)it is not a close investment-holding company in the period,
(c)its augmented profits of the accounting period exceed the lower limit but do not exceed the upper limit, and
(d)its augmented profits of the accounting period do not include any ring fence profits.
(2)The corporation tax charged on the company's taxable total profits of the accounting period is reduced by an amount equal to—
where—
F is the standard marginal relief fraction,
U is the upper limit,
A is the amount of the augmented profits, and
N is the amount of the taxable total profits.
(3)In this Act “the standard marginal relief fraction” means the fraction set by Parliament for the financial year as the standard marginal relief fraction for the purposes of this Part.]
Textual Amendments
F1Pt. 3A inserted (with effect in accordance with Sch. 1 para. 34 of the amending Act) by Finance Act 2021 (c. 26), Sch. 1 para. 3
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