# Income Tax (Earnings and Pensions) Act 2003, Paragraph 14A


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/14n1 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-14n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.