Section 1007A Meaning of “permanent establishment”F1

United Kingdom

(1)

In the Income Tax Acts “permanent establishment”, in relation to a company, is to be read in accordance with Chapter 2 of Part 24 of CTA 2010.

(2)

This section does not apply for the purposes of—

(a)

Part 5 of this Act (see instead section 191A), or

(b)

Chapter 4 of Part 6 of this Act (see instead section 302A).

Annotations

F1: S. 1007A inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 3(3); S.I. 2011/662, art. 2