75Two or more establishments treated as a single establishmentU.K.
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(1)Subsection (2) applies if, under the law of a territory outside the United Kingdom, tax is charged in respect of the profits of two or more overseas permanent establishments in that territory, taken together.
(2)For the purposes of the provisions of sections 72 to 78 other than the excepted provisions, those overseas permanent establishments are to be treated as if they together constituted a single overseas permanent establishment.
(3)In subsection (2) “the excepted provisions” means section 73(2), this section and section 77.