Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 15 is up to date with all changes known to be in force on or before 09 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.
15U.K.In section 15 (plant and machinery allowances: qualifying activities), after subsection (2) insert—
“(2A)A business carried on through one or more permanent establishments outside the United Kingdom by a company in relation to which an election under section 18A of CTA 2009 has effect—
(a)is an activity separate from any other activity of the company, and
(b)is to be regarded as an activity all the profits and gains from which are not, or (if there were any) would not be, chargeable to tax.”
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