149 Non-resident companies: basis of charge to corporation tax
Finance Act 2003 (2003 c 14) | Legislation

149  Non-resident companies: basis of charge to corporation tax

(1)     . . .

(2)     . . .

(3)     . . .

(4)     After section 10A of the Taxation of Chargeable Gains Act 1992 (c 12) insert—

“10µþ

Non-resident company with United Kingdom permanent establishment

(1)     Subject to any exceptions provided by this Act, the chargeable profits for the purposes of corporation tax of a company not resident in the United Kingdom but

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