Statute
Section 314 — Corporation Tax Act 2010: Taxable ring fence profits for an accounting period
Text of the provision Official document
Taxable ring fence profits for an accounting period 314 For the purposes of this Chapter, a company has taxable ring fence profits for an accounting period if it has an amount of ring fence profits which is chargeable to corporation tax for that accounting period after any group relief claimed under Part 5 (group relief).
Official source: legislation.gov.uk
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