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SCHEDULES

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

PART 3 U.K.Consequential amendments

FA 1998U.K.

12U.K.In Schedule 18 to FA 1998 (company tax returns, assessments and related matters), in paragraph 8(1) (calculation of tax payable), in the second step, for “Chapter 3A of Part 8 of the Corporation Tax Act 2010 (marginal relief for companies with small ring fence profits etc)” substitute “ Part 3A or Chapter 3A of Part 8 of the Corporation Tax Act 2010 (marginal relief for companies with small profits) ”.