[371JD How long is an exempt period?]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371JD  How long is an exempt period?]

[(1)     Subject to what follows, an exempt period of a CFC lasts 12 months.

(2)     Subsection (3) applies if a notice is given to an officer of Revenue

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