# Finance Act 2011, Paragraph 3


In section 5(1) (territorial scope), insert at the end “ (but see Chapter 3A for an exemption from charge in respect of profits of foreign permanent establishments) ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/13/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-13/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.