153 General replacement of references to branch or agency of company
Finance Act 2003 (2003 c 14) | Legislation

153  General replacement of references to branch or agency of company

(1)     In the following provisions (which relate only to companies) for “branch or agency” or “branches or agencies”, wherever occurring, substitute “permanent establishment” or “permanent establishments”.

The provisions are—

(a)     in the Taxes Act 1988, sections . . . . . . . . . 442(1), . . . . . . 748A(1)(c) and (2), . . .; in Schedule 15, paragraphs 17(3)(c) and 25(2)(c); . . . in Schedule 24, paragraphs

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