# Taxation (International and Other Provisions) Act 2010, Section 371JA: Introduction to Chapter


(1) This Chapter sets out an exemption called “the exempt period exemption” for the purposes of section 371BA(2)(b).
(2) Section 371JE also provides for adjustments of profits which would otherwise pass through the CFC charge gateway (see section 371BB(2)(b)) linked to the exempt period exemption.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/section/371JA (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/section-371JA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.