Version Superseded: 01/04/2009
Point in time view as at 28/09/2004.
Income and Corporation Taxes Act 1988,
Part 1
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.
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).
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