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Contents

Legislation
Finance (No. 2) Act 2023

Chapter 1 Introduction

  • Section 265 Introduction to domestic top-up tax
  • Section 266 Qualifying entities
  • Section 267 DTT excluded entities
  • Section 267A Securitisation companies in a group treated as not consolidated
  • Section 268 Permanent establishments
  • Section 268A Partnerships
  1. Chapter 1 · Introduction
  2. Permanent establishments

Section 268 | Permanent establishments

From legislation.gov.uk

Section 232(3) (permanent establishment treated as distinct from entity it is a permanent establishment of) applies for the purposes of this Part as it applies for the purposes of Part 3.

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