http://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/3/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 20Controlled foreign companies and foreign permanent establishmentsPART 2Foreign permanent establishments3Main provisionIn section 18A(1) omit “UK resident”.