Section 357L — Corporation Tax Act 2010: Northern Ireland regional establishments of companies

Northern Ireland regional establishments of companies 357L 1 A company has a Northern Ireland regional establishment (referred to in this Part as a “ NI RE ”) if (and only if)—

a the company has a fixed place of business in Northern Ireland through which the business of the company is wholly or partly carried on, or b an agent acting on behalf of the company has and habitually exercises in Northern Ireland authority to do business on behalf of the company.

2 For this purpose a “ fixed place of business ” includes (without prejudice to the generality of that expression)—

a a place of management, b a branch, c an office, d a factory, e a workshop, f an installation or structure for the exploration of natural resources, g a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and h a building site or construction or installation project.

3 Subsection (1) is subject to sections 357LA and 357LB.