# Income Tax Act 2007, Section 180A: The UK permanent establishment requirement

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/180A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-180A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.