101 Second limitation for purposes of section 99(2)
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

101  Second limitation for purposes of section 99(2)

(1)     If—

(a)     the amount of the relevant income after any reduction under section 100(1),

±ð³æ³¦±ð±ð»å²õ—

(b)     the relevant fraction of the profits of the category of business concerned for the period of account in question which are chargeable to corporation tax,

the second limitation is to treat the relevant income as further reduced (but not

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