F1PART 9AControlled foreign companies

Annotations:
Amendments (Textual)
F1

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

Chapter 10The exempt period exemption

371JAIntroduction to Chapter

1

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

2

Section 371JE also provides for adjustments of profits which would otherwise pass through the CFC charge gateway (see section 371BB(2)(b)) linked to the exempt period exemption.