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