[18ID The tax exemption]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[18ID  The tax exemption]

[(1)     Chapter 14 of Part 9A of TIOPA 2010 (controlled foreign companies: the tax exemption) applies for the purposes of section 18G(1)(c) with the following modifications.

(2)     At step 1 in section 371NB(1)—

(a)     in the first paragraph, the reference to section 371TB of TIOPA 2010 is to be read as a reference

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