Paragraph 2 Application of the income inclusion rule to cases involving permanent establishments

United Kingdom

In section 128 (responsible members), in each of subsections (4) and (6)—

(a)

omit the “and” at the end of paragraph (a);

(b)

at the end insert

“, and
(c)
every permanent establishment of a member of the group it has an ownership interest in other than a permanent establishment located in the territory it is located in.”