Section 371KA Introduction to ChapterF1
This Chapter sets out an exemption called “the excluded territories exemption” for the purposes of section 371BA(2)(b).
Annotations
Textual amendments
- F1
Pt. 9A inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1 (with ss. 56-58)
Notes on Chapter 11
Modifications
- C1
Pt. 9A Chs. 11-14 applied (with modifications) by 2009 c. 4, s. 18I-18ID (as substituted (with effect in accordance with Sch. 20 para. 55(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 20 para. 6)