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Contents

Legislation
Taxation (International and Other Provisions) Act 2010

Chapter 12 The low profits exemption

  • Section 371LA Introduction to Chapter
  • Section 371LB The basic rule
  • Section 371LC Anti-avoidance
  1. Chapter 12 · The low profits exemption
  2. Introduction to Chapter

Section 371LA | Introduction to Chapter

From legislation.gov.uk

This Chapter sets out an exemption called “the low profits exemption” for the purposes of section 371BA(2)(b).

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