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Contents

Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 10 The exempt period exemption

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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

PART 9A Controlled foreign companies
Chapter 10 The exempt period exemption

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