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Legislation

Taxation (International and Other Provisions) Act 2010

Chapter 12 The low profits exemption

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Section 371LA Introduction to Chapter
Section 371LB The basic rule
Section 371LC Anti-avoidance

PART 9A Controlled foreign companies
Chapter 12 The low profits exemption

Chapter 12 The low profits exemption

From legislation.gov.uk

Contents

Section 371LA Introduction to Chapter
Section 371LB The basic rule
Section 371LC Anti-avoidance