Part 16

Income Tax Acts definitions etc
Chapter 1

Definitions

Meaning of “permanent establishment”
1007A
1
In the Income Tax Acts “
permanent establishment
”, in relation to a company, is to be read in accordance with Chapter 2 of Part 24 of CTA 2010.
2
This section does not apply for the purposes of—
a
Part 5 of this Act (see instead section 191A), or
b
Chapter 4 of Part 6 of this Act (see instead section 302A).
S. 1007A inserted (6.4.2011) (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