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Legislation
Finance Act 2003

Crossheading Taxation of non-resident companies and related matters

  • 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
  1. Taxation of non-resident companies and related matters
  2. Consequential amendments

Section 155 | Consequential amendments

From legislation.gov.uk

(1)Schedule 27 to this Act provides for amendments consequential on the provisions of sections 148 to 153.

(2)The amendments made by that Schedule have effect in relation to accounting periods beginning on or after 1st January 2003.

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