# Corporation Tax Act 2009, Paragraph 360


In section 10B (non-resident company with United Kingdom permanent establishment) for subsection (4) substitute—
“(4) In this section—
(a) references to a trade include an office, and
(b) references to carrying on a trade include holding an office.”

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/1/paragraph/360 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-1/paragraph-360
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.