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Chapter 2 Permanent establishmentsC1C2

United Kingdom

  1. General
  2. Circumstances where there is no permanent establishment
  3. Brokers
  4. Investment managers
  5. Lloyd's agents
  6. Supplementary

Annotations

Modifications

C1

Pt. 24 Ch. 2 applied by 2007 c. 3, s. 1007A (as inserted (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 3(3); S.I. 2011/662, art. 2)

C2

Pt. 24 Ch. 2 applied by 2003 c. 1, s. 60I(2)(a) (as inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34))