# Income and Corporation Taxes Act 1988, Paragraph 7


(1) For the purposes of paragraph 6(1)(a) above, a “business establishment”, in relation to a controlled foreign company, means premises—
(a) which are, or are intended to be, occupied and used with a reasonable degree of permanence; and
(b) from which the company’s business in the territory in which it is resident is wholly or mainly carried on.
(2) For the purposes of sub-paragraph (1) above the following shall be regarded as premises—
(a) an office, shop, factory or other building or part of a building; or
(b) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; or
(c) a building site or the site of a construction or installation project;
but such a site as is referred to in paragraph (c) above shall not be regarded as premises unless the building work or the project, as the case may be, has a duration of at least twelve months.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/25/paragraph/7 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-25/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.