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Contents

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

The separate enterprise principle
Provision of goods or services for permanent establishment

Section 23 | Provision of goods or services for permanent establishment

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed