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7(1)For the purposes of paragraph 6(1)(a) above, a " business establishment'', in relation to a controlled foreign company, means premises—
(a)which are, or are intended to be, occupied and used with a reasonable degree of permanence ; and
(b)from which the company's business in the territory in which it is resident is wholly or mainly carried on.
(2)For the purposes of sub-paragraph (1) above, the following shall be regarded as premises,—
(a)an office, shop, factory or other building or part of a building ; or
(b)a mine, an oil or gas well, a quarry or any other place of extraction of natural resources ; or
(c)a building site or the site of a construction or installation project;
but such a site as is referred to in paragraph (c) above shall not be regarded as " premises " unless the building work or the project, as the case may be, has a duration of at least twelve months.
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