Direct Tax Acts, Finance Act 2019
835U Low profit margin exemptionFA18 s27(1)
[(1) In this section, “relevant operating costs” means the operating costs, as construed in accordance with international accounting standards or gene...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.