Part 16Income Tax Acts definitions etc
Chapter 1Definitions
F11007AMeaning of “permanent establishment”
(1)
In the Income Tax Acts “permanent establishment”, in relation to a company, is to be read in accordance with Chapter 2 of Part 24 of CTA 2010.
(2)
This section does not apply for the purposes of—
(a)
Part 5 of this Act (see instead section 191A), or
(b)
Chapter 4 of Part 6 of this Act (see instead section 302A).