Statute
Section 276 — Corporation Tax Act 2010: “Ring fence profits”
Text of the provision Official document
“Ring fence profits” 276 In this Part “ ring fence profits ”, in relation to an accounting period, means—
a if in accordance with section 197(3) of TCGA 1992 a company has an aggregate gain for that period, that gain and that company's ring fence income (if any) for that period, or b otherwise, that company's ring fence income for that period.
Official source: legislation.gov.uk
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