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Finance Act 2003
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Changes over time for: Section 154
Version Superseded: 01/04/2010
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154Double taxation relief: profits attributable to overseas permanent establishmentU.K.
(1)In Part 18 of the Taxes Act 1988 (double taxation relief), section 797 (limits on credit: corporation tax) is amended as follows.
(2)In subsection (1) for “subsections (2) and (3)” substitute “ the following provisions of this section ”.
(3)In subsection (2) for “subsection (3)” substitute “ subsections (2A) and (3) ”.
(4)After subsection (2) insert—
“(2A)The provisions of section 11AA (profits attributable to permanent establishment), and of any regulations made under that section, apply, with the necessary modifications, in determining for the purposes of this section how much of the chargeable profits of a company resident in the United Kingdom is attributable to a permanent establishment of the company outside the United Kingdom.”.
(5)The amendments in this section have effect in relation to accounting periods beginning on or after 1st January 2003.
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