Version Superseded: 01/04/2009
Point in time view as at 28/09/2004. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Paragraph 6 is up to date with all changes known to be in force on or before 13 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.
6(1)This paragraph applies where the non-resident company provides the permanent establishment with goods or services.
(2)If the goods or services are of a kind that the company supplies, in the ordinary course of its business, to third parties dealing with it at arm’s length, the matter is dealt with as a transaction to which the separate enterprise principle applies.
(3)If not, the matter is dealt with as an expense incurred by the non-resident company for the purposes of the permanent establishment.
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