Statute
Section 1007A — Income Tax Act 2007: Meaning of “permanent establishment”
Text of the provision Official document
Meaning of “permanent establishment” 1007A 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).
Official source: legislation.gov.uk
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