- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2021)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2021.
Taxation of Chargeable Gains Act 1992, Section 2C is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)For the purposes of section 2B(3) a company has a UK permanent establishment at any time if, at that time, the company carries on a trade in the United Kingdom through a permanent establishment there.
(2)For the purposes of section 2B(3) an asset has a relevant connection to a company's UK permanent establishment if—
(a)it is, or was, used in or for the purposes of the trade at or before the time of the disposal,
(b)it is, or was, used or held for the purposes of the permanent establishment at or before that time, or
(c)it is acquired for use by or for the purposes of the permanent establishment.
(3)Section 2B(3) does not apply to a company which, as a result of Part 2 of TIOPA 2010 (double taxation arrangements), is exempt from corporation tax for the accounting period in respect of the profits of the permanent establishment.
(4)In the case of the long-term business of an overseas life insurance company, subsection (2) has effect as if for paragraph (b) there were substituted—
“(b)it is, or was, used or held for the purposes of the permanent establishment at or before that time (irrespective of where it is situated at that time),”.
(5)In this section references to a trade include an office and references to carrying on a trade include holding an office.]
Textual Amendments
F1Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2
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