SCHEDULES
SCHEDULE 27Permanent establishment etc: consequential amendments
Taxes Act 1988
1
1
The Taxes Act 1988 is amended as follows.
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In Schedule 15 (qualifying policies), in paragraph 24 (policies issued by non-resident companies), in sub-paragraph (3)(b)
(twice) and (c) for “branch” substitute “
permanent establishment
”
.