[F112I(1)The requirement of this paragraph is that throughout the accounting period C has a business establishment in the territory in which it is resident.U.K.
(2)For the purposes of sub-paragraph (1)—
(a)paragraph 5(2) to (5) (special rules about residence of the company) applies as it applies for the purposes of Part 2 of this Schedule, and
(b)paragraph 7 (meaning of “business establishment”) applies as it applies for the purposes of paragraph 6(1)(a).]
Textual Amendments
F1Sch. 25 Pts. 2A, 2B (paras. 12B-12N) inserted (with effect in accordance with Sch. 12 para. 14(2) of the amending Act) by Finance Act 2011 (c. 11), Sch. 12 para. 3