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Contents

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. Chapter 13 · The low profit margin exemption
  2. Introduction to Chapter

Section 371MA | Introduction to Chapter

From legislation.gov.uk

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

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