Section 60I — Income Tax (Earnings and Pensions) Act 2003: When a person has a UK connection for a tax year

When a person has a UK connection for a tax year 60I 1 For the purposes of this Chapter, a person has a UK connection for a tax year if (and only if) immediately before the beginning of that tax year the person—

a is resident in the United Kingdom, or b has a permanent establishment in the United Kingdom.

2 In this section “permanent establishment”—

a in relation to a company, is to be read (by virtue of section 1007A of ITA 2007) in accordance with Chapter 2 of Part 24 of CTA 2010, and b in relation to any other person, is to be read in accordance with that Chapter but as if references in that Chapter to a company were references to that person.