Finance Act 2021

CTA 2010

31 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”.