# Income Tax Act 2007, Section 257DD: The UK permanent establishment requirement


(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/257DD (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257DD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.