# Finance Act 2016, Paragraph 4


(1) “UK permanent establishment” means a permanent establishment in the United Kingdom of a foreign relevant body.
(2) In sub-paragraph (1) “permanent establishment” has the same meaning as it has for the purposes of the Corporation Tax Acts (see section 1141 to 1144 of CTA 2010).

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.