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Legislation

Corporation Tax Act 2009

CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

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Crossheading Exemption
Crossheading Anti-diversion rule
Crossheading Companies with total opening negative amount
Crossheading Special cases
Crossheading Interpretation

Part 2 Charge to corporation tax: basic provisions
CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

CHAPTER 3A UK RESIDENT COMPANIES: PROFITS OF FOREIGN PERMANENT ESTABLISHMENTS

From legislation.gov.uk

Contents

Crossheading Exemption
Crossheading Anti-diversion rule
Crossheading Companies with total opening negative amount
Crossheading Special cases
Crossheading Interpretation