Skip to content

Contents

Legislation

Corporation Tax Act 2009

Crossheading The separate enterprise principle: application to non-UK resident banks

Find in this level

Section 25 Non-UK resident banks: introduction
Section 26 Transfer of financial assets
Section 27 Loans: attribution of financial assets and profits arising
Section 28 Borrowing: permanent establishment acting as agent or intermediary

Chapter 4 Non-UK resident companies: chargeable profits
Crossheading The separate enterprise principle: application to non-UK resident banks

Crossheading The separate enterprise principle: application to non-UK resident banks

From legislation.gov.uk

Contents

Section 25 Non-UK resident banks: introduction
Section 26 Transfer of financial assets
Section 27 Loans: attribution of financial assets and profits arising
Section 28 Borrowing: permanent establishment acting as agent or intermediary