Section 1140A — Corporation Tax Act 2010: Introduction

Introduction 1140A 1 This Chapter applies for the purpose of determining when a company has a permanent establishment in a territory for the purposes of the Corporation Tax Acts.

2 So far as provisions in this Chapter are in substantially the same terms as Article 5 of the Model Tax Convention on Income and on Capital approved by the OECD Council on 18 November 2025 they are to be read and given effect, so far as possible, in a way that is consistent with the OECD’s commentary on that Article, also approved by the OECD Council on that date.

3 Any reference in subsection (2) to a document approved by the OECD Council is to that document as it may be amended or replaced from time to time.

4 And any such document is to be read in accordance with any reservation, declaration or election made by the United Kingdom in relation to that document.

5 The Treasury may by regulations make provision—

a for subsection (3) not to apply in relation to any specified amendment or replacement of a document referred to in subsection (2),

b about the effect of any provision of a document referred to in subsection (2) that has been amended or replaced on or after 26 November 2025 where that provision is elective (however expressed),

and c amending subsection (2) to add a reference to a further document published by the OECD. “ Specified ” means specified in regulations.