Chapter 10 The exempt period exemption
From legislation.gov.uk
Contents
- Section 371JA Introduction to Chapter
- Section 371JB The basic rule
- Section 371JC When does an exempt period begin?
- Section 371JD How long is an exempt period?
- Section 371JE Adjustment of profits passing through the CFC charge gateway
- Section 371JF Anti-avoidance
- Section 371JG Amendment of company tax returns