Statute
Section 926 — Income Tax Act 2007: Interpretation of Chapter
Text of the provision Official document
Interpretation of Chapter 926 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.
Official source: legislation.gov.uk
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