No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Paragraph 3 is up to date with all changes known to be in force on or before 10 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.
Valid from 10/07/2003
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).
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