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Legislation

Finance Act 2003

Crossheading Taxation of non-resident companies and related matters

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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

Taxation of non-resident companies and related matters
Meaning of “permanent establishment”

Section 148 | Meaning of “permanent establishment”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 148 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 410, Sch. 3 Pt. 1 (with Sch. 2)