Statute
Section 18IB — Corporation Tax Act 2009: The low profits exemption
Text of the provision Official document
The low profits exemption 18IB 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).
Official source: legislation.gov.uk
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