Taxation (International and Other Provisions) Act 2010 (c. 8)

[F1 PART 9A U.K. Controlled foreign companies

Textual Amendments

F1 Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)

Chapter 12 U.K. The low profits exemption

371LA Introduction to Chapter U.K.

This Chapter sets out an exemption called “the low profits exemption” for the purposes of section 371BA(2)(b).]