Corporation Tax Act 2010 section 279EA

Interpretation etc.

Section 279EA explains how certain definitions and rules from Part 3A of the Act are to be applied when working with the provisions on marginal relief in this Chapter.

• The rules in Part 3A for determining whether companies are associated with each other apply equally when calculating marginal relief under section 279E.
• HMRC's power to obtain information under section 18K applies for the purposes of this Part, just as it does for Part 3A.
• The term "augmented profits" has the same meaning as defined in Part 3A (sections 18L and 18M).
• The term "close investment-holding company" has the same meaning as defined in Part 3A (section 18N).