Part 2Charge to corporation tax: basic provisions
Chapter 4Non-UK resident companies: chargeable profits
Chargeable profits
20Profits attributable to permanent establishment: introduction
1
Sections 21 to 32 apply for the purpose of determining the amount of profits of a non-UK resident company that are attributable to a permanent establishment of the company in the United Kingdom.
2
Sections 21 to 28 contain provision about the separate enterprise principle.
3
See also F1section 1152 of CTA 2010 (investment managers: disregard of certain chargeable profits) , which provides for profits of certain investment transactions to be disregarded in determining the amount of profits attributable to a permanent establishment.