# Income Tax Act 2007, Section 1007A: Meaning of “permanent establishment”

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

(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).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/1007A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-1007A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.