[F11007AMeaning of “permanent establishment”U.K.
This section has no associated Explanatory Notes
(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).]
Textual Amendments
F1S. 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