{
  "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007",
  "json_url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007.json",
  "id": "uksi/2007/964",
  "title": "The Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) Regulations 2007",
  "short_title": "Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) 2007",
  "long_title": "Section 150 of the Finance Act 2003 (c. 14) (non-resident companies: assessment, collection and recovery of corporation tax) imposes obligations on the UK representative of a non-resident company in relation to corporation tax. For this purpose, a permanent establishment of the non-resident company through which it carries on a trade is the UK representative of the non-resident company. The meaning of the expression “permanent establishment” is explained in section 148 of the Finance Act 2003; section 148(3) provides that a company is not regarded as having a permanent establishment in a territory by reason of the fact that it carries on business there through an agent of independent status.",
  "citation": "S.I. 2007/964",
  "type": "uksi",
  "year": "2007",
  "number": "964",
  "version": "current",
  "date": "2007-03-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Transaction designated as an investment transaction",
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/pdf/uksi_20070964_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/964/pdfs/uksi_20070964_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/pdf/uksiem_20070964_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/964/pdfs/uksiem_20070964_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "am",
      "affected_provisions": "regs 14, 15",
      "affecting": "wsi/2010/617",
      "affecting_title": "The A55 Trunk Road (Pen-y-clip Tunnel, Conwy County Borough) (Temporary Traffic Restriction & Prohibitions) Order 2011",
      "affecting_provisions": "regs 1, 2, 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/2003/14",
      "title": "Finance Act 2003",
      "url": "https://openlegislation.uk/finance-act-2003",
      "provisions": [
        "schedule/26/paragraph/3"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2003-paragraph-33-of-schedule-26-designated-transactions-regulations-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/964",
    "retrieved_at": "2026-10-29T03:56:38.684648+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}