SolvedCrossheading Taxation of non-resident companies and related matters
From legislation.gov.uk
Contents
- Section 148 Meaning of “permanent establishment”
- Section 149 Non-resident companies: basis of charge to corporation tax
- Section 150 Non-resident companies: assessment, collection and recovery of corporation tax
- Section 151 Non-resident companies: extent of charge to income tax
- Section 152 Non-resident companies: transactions carried out through broker, investment manager or Lloyd’s agent
- Section 153 General replacement of references to branch or agency of company
- Section 154 Double taxation relief: profits attributable to overseas permanent establishment
- Section 155 Consequential amendments
- Section 156 Overseas life insurance companies