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


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

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