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Finance Act 2021
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- UK Public General Acts
- 2021 c. 26
- SCHEDULE 1
- PART 2
- Paragraph 10
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10After section 279E insert—
“Supplementary
279EAInterpretation etc
(1)The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company’s associated company in an accounting period for the purposes of section 18D apply for the purposes of section 279E.
(2)Section 18K (power to obtain information) applies for the purposes of this Part as it applies for the purposes of Part 3A.
(3)For the purposes of this Chapter—
“augmented profits” has the same meaning as in Part 3A (see sections 18L and 18M), and
“close investment-holding company” has the same meaning as in that Part (see section 18N).”
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