SCHEDULES

SCHEDULE 1U.K.Small profits rate for non-ring fence profits

PART 3 U.K.Consequential amendments

FA 2000U.K.

14U.K.In Schedule 22 to FA 2000 (tonnage tax), in paragraph 57(6)(a) (exclusion of relief or set-off against tax liability), for “Chapter 3A of Part 8 of CTA 2010 (marginal relief for companies with small ring fence profits)” substitute “ Part 3A or Chapter 3A of Part 8 of the Corporation Tax Act 2010 (marginal relief for companies with small profits) ”.