Part 15Deduction of income tax at source
Chapter 9Manufactured payments
Supplementary
926Interpretation of Chapter
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1(1A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.