SCHEDULES

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

PART 2 U.K.Amendments of Chapter 3A of Part 8 of CTA 2010

5 U.K.In section 279A (corporation tax rates on ring fence profits), in subsection (3), after paragraph (a) but before the “and” at the end of that paragraph insert—

“(ab) it is not a close investment-holding company in the period,”.