Section 60I | When a person has a UK connection for a tax year ^F1

(1)For the purposes of this Chapter, a person has a UK connection for a tax year if (and only if) immediately before the beginning of that tax year the person—

(a)is resident in the United Kingdom, or

(b)has a permanent establishment in the United Kingdom.

(2)In this section “permanent establishment”—

(a)in relation to a company, is to be read (by virtue of section 1007A of ITA 2007) in accordance with Chapter 2 of Part 24 of CTA 2010, and

(b)in relation to any other person, is to be read in accordance with that Chapter but as if references in that Chapter to a company were references to that person.