[43 Profits attributable to permanent establishments for purposes of section 42(2)]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[43  Profits attributable to permanent establishments for purposes of section 42(2)]

[(1)     This section applies in determining for the purposes of section 42(2) the amount of the profits of a UK resident company on which corporation tax is or would be chargeable that is attributable to a permanent establishment of the company in a territory outside the United Kingdom.

(2)     The amount of the profits of the company that is attributable to the permanent establishment is the amount that the permanent establishment

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