[F1371MAIntroduction to ChapterU.K.
This section has no associated Explanatory Notes
This Chapter sets out an exemption called “the low profit margin exemption” for the purposes of section 371BA(2)(b).]
Textual Amendments
F1Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)