SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 1Interpretation
“UK permanent establishment”
4
1
“UK permanent establishment” means a permanent establishment in the United Kingdom of a foreign relevant body.
2
In sub-paragraph (1) “permanent establishment” has the same meaning as it has for the purposes of the Corporation Tax Acts (see section 1141 to 1144 of CTA 2010).