SCHEDULES

Valid from 10/07/2003

SCHEDULE A1 U.K. Determination of profits attributable to permanent establishment: supplementary provisions

Part 1 U.K. Introduction

Introduction U.K.

1 (1) The provisions of this Schedule have effect for supplementing section 11AA as regards the determination of the profits attributable to a permanent establishment in the United Kingdom of a company that is not resident in the United Kingdom (“the non-resident company”).

(2) In this Schedule “the separate enterprise principle” means the principle in section 11AA(2) (read with subsection (3) of that section).