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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
Double taxation relief: profits attributable to overseas permanent establishment

Section 154 | Double taxation relief: profits attributable to overseas 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 154 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)