926Interpretation of ChapterU.K.
This section has no associated Explanatory Notes
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.
Textual Amendments
F1S. 926(1)(1A) omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 29