The amount of a company’s augmented profits is relevant for the purposes of ring fence profits (see ¶798-500ff.) and for non-ring fence profits with regard to the deadline for payment of the tax (see ¶183-410ff.).

A company's augmented profits for an accounting period comprise:

(1)its ‘adjusted taxable total profits’ for that period; and

(2)any ‘exempt ABGH distributions’ received by the company that are not excluded distributions

(CTA 2010, s. 279G(1)).

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