3(1)Chapter 1 of Part 16 of ITA 2007 (definitions) is amended as follows.U.K.
(2)In section 989 (the definitions), omit the definition of “permanent establishment”.
(3)After section 1007 insert—
“1007AMeaning 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).”