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Legislation

Corporation Tax Act 2009

Crossheading The separate enterprise principle

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Section 21 The separate enterprise principle
Section 22 Transactions treated as being on arm's length terms
Section 23 Provision of goods or services for permanent establishment
Section 24 Application to insurance companies

Chapter 4 Non-UK resident companies: chargeable profits
Crossheading The separate enterprise principle

Crossheading The separate enterprise principle

From legislation.gov.uk

Contents

Section 21 The separate enterprise principle
Section 22 Transactions treated as being on arm's length terms
Section 23 Provision of goods or services for permanent establishment
Section 24 Application to insurance companies