Document ID: chunk:federal_register_of_legislation:C2017A00027:clause:1_6
Version: federal_register_of_legislation:C2017A00027
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 4435–4835

6  Subsection 177A(1)
Insert:
DPT base amount has the meaning given by subsection 177P(2).
DPT provisions means sections 177H, 177J, 177K, 177L, 177M, 177N, 177P, 177Q and 177R.
DPT tax benefit has the meaning given by subsection 177J(1).
standard corporate tax rate means the rate of tax in respect of the taxable income of a company covered by paragraph 23(2)(b) of the Income Tax Rates Act 1986.