Part 7

Income tax, corporation tax and capital gains tax: general

Taxation of non-resident companies and related matters

Meaning of “permanent establishment”
148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 148 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2)