# Corporation Tax Act 2009, Section 18IB: The low profits exemption


Chapter 12 of Part 9A of TIOPA 2010 (controlled foreign companies: the low profits exemption) applies for the purposes of section 18G(1)(c) with the omission of section 371LB(2) and (4) and section 371LC(5) and (6).

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/18IB (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-18IB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.