Skip to main content

34 Corporation Tax (Permanent Establishments Of Non-Resident Companies)

Volume 403: debated on Monday 14 April 2003

The text on this page has been created from Hansard archive content, it may contain typographical errors.


That provision (including provision having retrospective effect) may be made—

  • (a) about the taxation of companies that are not resident in the United Kingdom;
  • (b) about the taxation of profits of UK-resident companies attributable to permanent establishments elsewhere;
  • (c) replacing references to a branch, or branch or agency, of a company with references to a permanent establishment.