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Corporation Tax Act 2010

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Changes over time for: Section 1143

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Version Superseded: 12/02/2019

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Point in time view as at 14/03/2012. This version of this provision has been superseded. Help about Status

Changes to legislation:

Corporation Tax Act 2010, Section 1143 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

1143Preparatory or auxiliary activitiesU.K.
This section has no associated Explanatory Notes

(1)If the condition in subsection (2) is met, a company is not regarded as having a permanent establishment in a territory by reason of the fact that—

(a)a fixed place of business is maintained there for the purpose of carrying on activities for the company, or

(b)an agent carries on activities there for and on behalf of the company.

(2)The condition is that, in relation to the business of the company as a whole, the activities carried on are only of a preparatory or auxiliary character.

(3)For this purpose “activities of a preparatory or auxiliary character” include (without prejudice to the generality of that expression)—

(a)the use of facilities for the purpose of storage, display or delivery of goods or merchandise belonging to the company,

(b)the maintenance of a stock of goods or merchandise belonging to the company for the purpose of storage, display or delivery,

(c)the maintenance of a stock of goods or merchandise belonging to the company for the purpose of processing by another person, and

(d)purchasing goods or merchandise, or collecting information, for the company.

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