926Interpretation of ChapterU.K.
This section has no associated Explanatory Notes
(1)Expressions (except “prescribed”) used in this Chapter and in Chapter 2 of Part 11 (manufactured payments) have the same meaning in this Chapter as in that Chapter.
[F1(1A)Subsection (1) applies subject to provision made in sections 925A to 925F about the interpretation of those sections or any part of them.]
(2)References in this Chapter to a trade carried on through a branch or agency are to be read, in relation to a company, as references to a trade carried on through a permanent establishment.
Textual Amendments
F1S. 926(1A) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 113 (with Sch. 9 paras. 1-9, 22)