Part 24 Corporation Tax Acts definitions etc

Chapter 2 Permanent establishments

General

1141 Permanent establishments of companies
(1) For the purposes of the Corporation Tax Acts a company has a permanent establishment in a territory if (and only if)—
(a) it has a fixed place of business there through which the business of the company is wholly or partly carried on, or
(b) an agent acting on behalf of the company has and habitually exercises there authority to do business on behalf of the company.
(2) For this purpose a “fixed place of business” includes (without prejudice to the generality of that expression)—
(a) a place of management,
(b) a branch,
(c) an office,
(d) a factory,
(e) a workshop,
(f) an installation or structure for the exploration of natural resources,
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and
(h) a building site or construction or installation project.
(3) Subsection (1) is subject to sections 1142 to 1144.
Pt. 24 Ch. 2 applied by 2007 c. 3, s. 1007A (as inserted (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 3(3); S.I. 2011/662, art. 2)