# Income Tax Act 2007, Section 926: Interpretation of Chapter

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

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/926 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-926
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.