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Finance Act 2021
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8After 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.”
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