Section 1007A | Meaning of “permanent establishment” ^F1

(1)In the Income Tax Acts “permanent establishment”, in relation to a company, is to be read in accordance with Chapter 2 of Part 24 of CTA 2010.

(2)This section does not apply for the purposes of—

(a)Part 5 of this Act (see instead section 191A), or

(b)Chapter 4 of Part 6 of this Act (see instead section 302A).