# Income Tax Act 2007, Section 286A: The UK permanent establishment requirement

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

The requirement of this section, at any time on or after the issue of the relevant holding, is that the relevant company has a permanent establishment in the United Kingdom at all times from the issue of the holding to the time in question.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/286A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-286A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.