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[F114A(1)The UK permanent establishment requirement is met if condition A or B is met.U.K.
(2)Condition A is that the company has a permanent establishment in the United Kingdom.
(3)Condition B is that—
(a)the company is a parent company, and
(b)any other member of the group—
(i)meets the conditions in paragraph 14(1)(a) (trading activities requirement), and
(ii)has a permanent establishment in the United Kingdom.]
Textual Amendments
F1Sch. 5 para. 14A and cross-heading inserted (with effect in accordance with s. 6(5) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 6(3)