[302A Meaning of “permanent establishment”]
Income Tax Act 2007 (2007 c 3) | Legislation

[302A  Meaning of “permanent establishment”]

[(1)     This section applies for the purposes of this Chapter.

(2)     A company has a “permanent establishment” in the United Kingdom if (and only if)—

(a)     it has a fixed place of business there through which the business of the company is wholly or partly carried on, or

(b)     an agent acting on behalf of the company has and habitually exercises there authority to enter into contracts on behalf of the company.

(3)     For the purposes of this section “fixed place of business” includes (without prejudice to the generality of that expression)—

(a)

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