31U.K.In Schedule 4 (index of defined expressions)—
(a)insert the following entries at the appropriate places—
| “close investment-holding company (in Part 3A or Chapter 3A of Part 8) | section 18N (including as applied by section 279EA)” |
| “the standard marginal relief fraction | section 18B” |
| “the standard small profits rate | section 18A”, |
(b)in the entry for “augmented profits”—
(i)in the first column, before “Chapter 3A” insert “ Part 3A or ”, and
(ii)in the second column, for “section 279G” substitute “ sections 18L and 18M (including as applied by section 279EA) ”,
(c)in the entry for “the lower limit”—
(i)in the first column, before “Chapter 3A” insert “ Part 3A or ”, and
(ii)in the second column, after “section” insert “ 18D or ”,
(d)in the entry for “the marginal relief fraction”, in the first column, for “marginal” substitute “ ring fence marginal ” (and, accordingly, move the entry to the appropriate place),
(e)omit the entry for “related 51% group company”,
(f)for the entries for “ring fence profits” (in Parts 3 and 8) substitute—
| “ring fence profits (in Part 3A or 8) | section 276 (including as applied by section 18A)”, and |
(g)in the entry for “the upper limit”—
(i)in the first column, before “Chapter 3A” insert “ Part 3A or ”, and
(ii)in the second column, after “section” insert “ 18D or ”.