Section 180A The UK permanent establishment requirementF1
United Kingdom
(1)
The issuing company must meet the UK permanent establishment requirement throughout period B.
(2)
The UK permanent establishment requirement is that the issuing company has a permanent establishment in the United Kingdom.
Annotations
Textual amendments
- F1
Ss. 180A, 180B inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(4); S.I. 2011/662, art. 2