[71A Circumstances in which section 71B applies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[Adjustment of foreign tax on profits of overseas permanent establishment]

[71A  Circumstances in which section 71B applies]

[(1)     Section 71B has effect in relation to an accounting period of a company resident in the United Kingdom which has an overseas permanent establishment (“the PE”) if, in that or any earlier accounting period, condition A or B is met.

(2)     Condition A is met in relation to

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