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 13The low profit margin exemption

371MAIntroduction to Chapter

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