Finance Act 2003

Valid from 10/07/2003

Finance Act 1993 U.K.

3 (1) In sections 93 and 93A of the Finance Act 1993 (c. 34) (use of currency other than sterling) for “branch”, wherever occurring, substitute “ permanent establishment ”. U.K.

(2) The provisions in which the above amendment is to be made are—

(a) in section 93, subsection (2)(b) and the definition of “return of accounts” in subsection (7) (twice);

(b) in section 93A, subsections (2)(b), (3)(b) and (7)(b).