Paragraph 14A F1

(1)

The UK permanent establishment requirement is met if condition A or B is met.

(2)

Condition A is that the company has a permanent establishment in the United Kingdom.

(3)

Condition B is that—

(a)

the company is a parent company, and

(b)

any other member of the group—

(i)

meets the conditions in paragraph 14(1)(a) (trading activities requirement), and

(ii)

has a permanent establishment in the United Kingdom.

Annotations

F1: Sch. 5 para. 14A and cross-heading inserted (with effect in accordance with s. 6(5) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 6(3)