SCHEDULES
SCHEDULE 13Profits of foreign permanent establishments etc
Part 1Amendments of CTA 2009
7
In section 845(4) (exceptions to rule that transfer between company and related party treated as being at market value)—
(a)
omit the “and” at the end of paragraph (c), and
(b)
after that paragraph insert—
“(ca)
section 848A (assets held for purposes of exempt foreign permanent establishments), and”.