[F160IWhen a person has a UK connection for a tax yearU.K.
(1)For the purposes of this Chapter, a person has a UK connection for a tax year if (and only if) immediately before the beginning of that tax year the person—
(a)is resident in the United Kingdom, or
(b)has a permanent establishment in the United Kingdom.
(2)In this section “permanent establishment”—
(a)in relation to a company, is to be read (by virtue of section 1007A of ITA 2007) in accordance with Chapter 2 of Part 24 of CTA 2010, and
(b)in relation to any other person, is to be read in accordance with that Chapter but as if references in that Chapter to a company were references to that person.]
Textual Amendments
F1Ss. 60A-60I and cross-headings inserted (6.4.2021 for the tax year 2021-22 and subsequent tax years) by Finance Act 2020 (c. 14), Sch. 1 paras. 5, 24 (with Sch. 1 paras. 30-34)
Modifications etc. (not altering text)
C1S. 60I applied (with effect in accordance with Sch. 1 para. 27 of the amending Act) by 2004 c. 12, s. 60(3C) (as inserted by Finance Act 2020 (c. 14), Sch. 1 para. 20 (with Sch. 1 paras. 30-34))