Version Superseded: 26/03/2015
Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Cross Heading: General is up to date with all changes known to be in force on or before 04 March 2025. 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.
(1)For the purposes of the Corporation Tax Acts a company has a permanent establishment in a territory if (and only if)—
(a)it has a fixed place of business there through which the business of the company is wholly or partly carried on, or
(b)an agent acting on behalf of the company has and habitually exercises there authority to do business on behalf of the company.
(2)For this purpose a “fixed place of business” includes (without prejudice to the generality of that expression)—
(a)a place of management,
(b)a branch,
(c)an office,
(d)a factory,
(e)a workshop,
(f)an installation or structure for the exploration of natural resources,
(g)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and
(h)a building site or construction or installation project.
(3)Subsection (1) is subject to sections 1142 to 1144.
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