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Changes over time for: Cross Heading: General


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 26/03/2015
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
GeneralU.K.
1141Permanent establishments of companiesU.K.
(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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