Part 24Corporation Tax Acts definitions etc
C1Chapter 2Permanent establishments
General
1141Permanent establishments of companies
C21
For the purposes of the Corporation Tax Acts a company has a permanent establishment in a territory if (and only if)—
a
it has a fixed place of business there through which the business of the company is wholly or partly carried on, or
b
an agent acting on behalf of the company has and habitually exercises there authority to do business on behalf of the company.
2
For this purpose a “fixed place of business” includes (without prejudice to the generality of that expression)—
a
a place of management,
b
a branch,
c
an office,
d
a factory,
e
a workshop,
f
an installation or structure for the exploration of natural resources,
g
a mine, an oil or gas well, a quarry or any other place of extraction of natural resources, and
h
a building site or construction or installation project.
3
Subsection (1) is subject to sections 1142 to 1144.
Pt. 24 Ch. 2 applied by 2007 c. 3, s. 1007A (as inserted (with effect in accordance with Sch. 2 paras. 7(3), 8 of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 2 para. 3(3); S.I. 2011/662, art. 2)