# Finance (No. 2) Act 2023, Section 268: Permanent establishments

Extent: E+W+S+N.I.

Section 232(3) (permanent establishment treated as distinct from entity it is a permanent establishment of) applies for the purposes of this Part as it applies for the purposes of Part 3.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/268 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-268
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.