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Legislation
Income Tax Act 2007

Crossheading The requirements

  • Section 180A The UK permanent establishment requirement
  • Section 180B The financial health requirement
  • Section 181 The trading requirement
  • Section 182 Ceasing to meet trading requirement because of administration or receivership
  • Section 183 The issuing company to carry on the qualifying business activity requirement
  • Section 184 The unquoted status requirement
  • Section 185 The control and independence requirement
  • Section 186 The gross assets requirement
  • Section 186A The number of employees requirement
  • Section 187 The qualifying subsidiaries requirement
  • Section 188 The property managing subsidiaries requirement
  1. The requirements
  2. The UK permanent establishment requirement

Section 180A | The UK permanent establishment requirement

From legislation.gov.uk

(1)The issuing company must meet the UK permanent establishment requirement throughout period B.

(2)The UK permanent establishment requirement is that the issuing company has a permanent establishment in the United Kingdom.

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