Chapter 10 The exempt period exemptionF1
- 371JAIntroduction to Chapter
- 371JBThe basic rule
- 371JCWhen does an exempt period begin?
- 371JDHow long is an exempt period?
- 371JEAdjustment of profits passing through the CFC charge gateway
- 371JFAnti-avoidance
- 371JGAmendment of company tax returns
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)