Section 1141 Permanent establishments of companies
For the purposes of the Corporation Tax Acts a company has a permanent establishment in a territory if (and only if)—
it has a fixed place of business there through which the business of the company is wholly or partly carried on, or
a person acting on behalf of the company in the territory habitually concludes contracts, or habitually plays the principal role leading to the conclusion of contracts, that are routinely concluded without material modification by the company, and the contracts are—
for the transfer of the ownership of, or for the granting of the right to use, property owned by the company or that the company has the right to use, or
for the provision of services by the company.
For this purpose a “fixed place of business” includes (without prejudice to the generality of that expression)—
a place of management,
a branch,
an office,
a factory,
a workshop,
an installation or structure for the exploration of natural resources,
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and
a building site or construction or installation project.
Subsection (1) is subject to sections 1142 to 1144.
Annotations
Textual amendments
- F1
S. 1141(1)(b) substituted (for chargeable periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), Sch. 7 paras. 12, 30
Modifications
- C1
S. 1141(1) modified (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 114(1)
Notes on Chapter 2
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))