Paragraph 12 Dependent agents

In section 1141 (permanent establishment of companies), in subsection (1), for paragraph (b) substitute—

“(b)

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—

(i)

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

(ii)

for the provision of services by the company.”