51 per cent subsidiary, meaning

Legislation/Regulatory – CTA2010 s. 33

Augmented profits, meaning

Legislation/Regulatory – CTA2010 s. 32

Close investment-holding companies

Legislation/Regulatory – CTA2010 s. 34

Information, powers to obtain

Legislation/Regulatory – CTA2010 s. 31

Liquidation or administration

Legislation/Regulatory – CTA2010 s. 627

Lower and upper limits

Associated companies

Legislation/Regulatory – CTA2010 s. 25-30

Attribution to persons of rights and powers of their associates

Legislation/Regulatory – CTA2010 s. 27 ; FA2011 s. 55(2)-(5) ; SI 2011/1784

Fixed-rate preference shares, associated companies

Legislation/Regulatory – CTA2010 s. 28

Generally

Legislation/Regulatory – CTA2010 s. 24

Loan creditor, associated companies

Legislation/Regulatory – CTA2010 s. 29

Marginal relief

Legislation/Regulatory – CTA2010 s. 24

Non-trading companies (passive)

Legislation/Regulatory – CTA2010 s. 26

Substantial commercial interdependence, factors determining

Legislation/Regulatory – SI 2011/1784

Trustee, association through

Legislation/Regulatory – CTA2010 s. 30

Marginal relief

Amount available on non-ring fence profits

Legislation/Regulatory – CTA2010 s. 23

Amount available on ring fence profits

Legislation/Regulatory – CTA2010 s. 22

Associated companies

Legislation/Regulatory – CTA2010 s. 24-30

Fraction used in calculation

Legislation/Regulatory – FA2010 s. 3

Generally

Legislation/Regulatory – CTA2010 s. 19

Lower and upper limits

Legislation/Regulatory – CTA2010 s. 24

Ring fence profits

Legislation/Regulatory – CTA2010 s. 20 ; FA2010 s. 3

Ring fence profits and other profits

Legislation/Regulatory – CTA2010 s. 21

Profits charged at

Legislation/Regulatory – CTA2010 s. 3, 18 ; FA2010 s. 3 ; FA2011 s. 6 ; FA2013 s. 5
HMRC Guidance – COM100 ; COM23013 ; CTM01750 ; CTM03780 ; CTM03800 ; CTM34230 ; INTM226250 ; INTM254380

Rate

Legislation/Regulatory – CTA2010 s. 3, 18 ; FA2010 s. 3 ; FA2011 s. 6 ; FA2012 s. 7 ; FA2013 s. 5 ; FA2014 s. 6

Ring fence profits, rate

Legislation/Regulatory – FA2010 s. 3 ; FA2011 s. 6 ; FA2012 s. 7

Trading company, meaning

Legislation/Regulatory – CTA2010 s. 33