Finance Act 2003 (c. 14)

Part 7 U.K. Income tax, corporation tax and capital gains tax: general

Taxation of non-resident companies and related matters U.K.

F1 148 Meaning of “permanent establishment” U.K.

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Textual Amendments

F1 S. 148 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2)