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Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 13 The low profit margin exemption

  • Section 371MA Introduction to Chapter
  • Section 371MB The basic rule
  • Section 371MC Anti-avoidance
  1. PART 9A Controlled foreign companies
  2. Chapter 13 The low profit margin exemption

Chapter 13 The low profit margin exemption

From legislation.gov.uk

Contents

  1. Section 371MA Introduction to Chapter
  2. Section 371MB The basic rule
  3. Section 371MC Anti-avoidance
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