Statute
Section 1138B — Corporation Tax Act 2009: Exempt foreign permanent establishments
Text of the provision Official document
Exempt foreign permanent establishments 1138B For the purposes of this Part in its application to an accounting period, a company’s expenditure is “attributable to an exempt foreign permanent establishment” if—
a an election by the company under section 18A applies to the period, and b the expenditure is brought into account in calculating a relevant profits amount or a relevant losses amount for the purposes of that section as it applies in relation to the period.
Official source: legislation.gov.uk
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