Adjustments only applicable to permanent establishments Adjustments only applicable to permanent establishments
United Kingdom
- 159Permanent establishment income and expense attribution
- 160Attribution of losses between permanent establishment and main entity
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)