F1PART 9AControlled foreign companies
Annotations:
Amendments (Textual)
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.
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)