{
  "url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-17",
  "json_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026/regulation-17.json",
  "legislation": "uksi/2026/1156",
  "legislation_title": "The International Controlled Transaction Reporting Regulations 2026",
  "legislation_url": "https://openlegislation.uk/international-controlled-transaction-reporting-regulations-2026",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Specification of a reporting entity where a transaction meets the permanent establishment condition",
  "text": "Where, within an accounting period, a transaction meets the permanent establishment condition, the reporting entity is the—\n(a) UK resident company for which section 18A CTA 2009 has effect;\n(b) non-UK resident company that has profits attributable to a permanent establishment of the company in the United Kingdom during the accounting period;\n(c) representative partner, where as a result of being a partner in the partnership—\n(i) a non-UK resident company has a permanent establishment in the United Kingdom, or\n(ii) a UK-resident company has a foreign permanent establishment.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Permanent establishment condition” is defined in section 48(5) of the Finance Act 2026 (c. 11)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2009 c. 4."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "“Permanent establishment” has the meaning given in section 1141 of the CTA 2010, relevantly amended by paragraph 12 of Schedule 7 to the Finance Act 2026."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "“Foreign permanent establishment” has the meaning given in Chapter 3A of the CTA 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/1156/regulation/17",
    "retrieved_at": "2026-11-10T03:36:48.679649+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}