# Finance Act 2003, Paragraph 1

Extent: E+W+S+N.I.

(1) The Taxes Act 1988 is amended as follows.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) In Schedule 15 (qualifying policies), in paragraph 24 (policies issued by non-resident companies), in sub-paragraph (3)(b) (twice) and (c) for “branch” substitute “ permanent establishment ”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/27/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-27/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.