[F1180AThe UK permanent establishment requirementU.K.
This section has no associated Explanatory Notes
(1)The issuing company must meet the UK permanent establishment requirement throughout period B.
(2)The UK permanent establishment requirement is that the issuing company has a permanent establishment in the United Kingdom.]
Textual Amendments
F1Ss. 180A, 180B inserted (6.4.2011) (with effect in accordance with Sch. 2 paras. 7(1), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 1(4); S.I. 2011/662, art. 2