[24 Application to insurance companies]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[24  Application to insurance companies]

[(1)     This section makes provision in a case where the non-UK resident company mentioned in subsection (1) of section 21 is an insurance company.

(2)     In accordance with the principle in that subsection, the permanent establishment is treated as holding—

(a)     the same or a similar quantity of assets, and

(b)

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