SCHEDULES

SCHEDULE 27 U.K. Permanent establishment etc: consequential amendments

Finance Act 1995 U.K.

6 U.K. In section 128 of the Finance Act 1989 (limit on income chargeable on non-residents: income tax), after subsection (11) insert—

“(12) This section does not apply in relation to income tax chargeable on income of a company otherwise than as a trustee.”.