78 Meaning of “overseas permanent establishment”
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

78  Meaning of “overseas permanent establishment”

(1)     For the purposes of sections [71A] to 76 “overseas permanent establishment” means[, in relation to a company,] a permanent establishment through which the company carries on a trade in a territory outside the United Kingdom.

(2)     In subsection (1) “permanent establishment”—

(a)     if the arrangements are double

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