Part 16Income Tax Acts definitions etc
Chapter 1Definitions
1007AF1Meaning of “permanent establishment”
1
In the Income Tax Acts “permanent establishment”, in relation to a company, is to be read in accordance with Chapter 2 of Part 24 of CTA 2010.
2
This section does not apply for the purposes of—
a
Part 5 of this Act (see instead section 191A), or
b
Chapter 4 of Part 6 of this Act (see instead section 302A).