Cwcis ar Ddeddfwriaeth.gov.uk

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Finance Act 2021

8U.K.After section 279D insert—

“279DAThe remaining amount

(1)In section 279C “the remaining amount” means the amount given by the formula—

(2)In this section—

  • UZ is the amount given by multiplying the upper limit by—

  • 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.”