SCHEDULES
F1F1F2SCHEDULE A1Determination of profits attributable to permanent establishment: supplementary provisions
Annotations:
Amendments (Textual)
F2
Sch. A1 inserted (with effect in accordance with s. 149(6) of the amending Act) by Finance Act 2003 (c. 14), s. 149(3), Sch. 25
Part 1Introduction
Introduction
1
1
The provisions of this Schedule have effect for supplementing section 11AA as regards the determination of the profits attributable to a permanent establishment in the United Kingdom of a company that is not resident in the United Kingdom (“the non-resident company”).
2
In this Schedule “the separate enterprise principle” means the principle in section 11AA(2) (read with subsection (3) of that section).
Sch. A1 repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 278, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)