[1015B Application of Chapter in relation to employees of overseas companies who work for companies in the UK]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1015B  Application of Chapter in relation to employees of overseas companies who work for companies in the UK]

[(1)     This section applies if—

(a)     a person has an employment (“the actual employment”) with a non-UK resident company not within the charge to corporation tax (“the overseas employer”),

(b)     in performing any of the duties of the actual employment, the person works in the United Kingdom for, but is not employed by, another company (“the host employer”), and

(c)     the host employer is—

(i)     a UK resident company, or

(ii)     a non-UK resident company within the

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