Source: http://www.legislation.gov.uk/ukpga/2010/4/section/1144
Timestamp: 2016-05-25 18:07:21
Document Index: 161466189

Matched Legal Cases: ['art. 13', 'art. 14', 'art. 3', 'art. 3', 'art. 5', 'art. 7', 'art. 9', 'art. 3', 'art. 5', 'art. 6', 'art. 4', 'art. 6', 'art. 10', 'art. 11', 'art. 11', 'art. 11', 'art. 21', 'art. 16', 'art. 16', 'art. 2', 'art. 2']

Chapter 2Circumstances where there is no permanent establishmentSection 1144Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFView moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2010. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act applied by 2013 asp 11 Sch. 7 para. 20Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1Act words substituted by 2014 c. 14 Sch. 4 para. 156Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 6 Ch. 2A inserted by 2014 c. 26 s. 35(7)Pt. 7A inserted by 2015 c. 11 Sch. 2 para. 1Pt. 7A Ch. 4 inserted by 2015 c. 33 Sch. 3 para. 1Pt. 8 Ch. 3A inserted by 2014 c. 26 Sch. 1 para. 5(3)Pt. 8 Ch. 5A inserted by 2014 c. 26 Sch. 14 para. 1Pt. 8 Ch. 8 inserted by 2014 c. 26 Sch. 15 para. 3Pt. 8 Ch. 6A inserted by 2015 c. 11 Sch. 12 para. 2Pt. 8 Ch. 9 inserted by 2015 c. 11 Sch. 13 para. 2Pt. 8 Ch. 5A repealed by 2015 c. 11 Sch. 11 para. 13(1)Pt. 8 Ch. 6A restricted by 2015 c. 11 Sch. 13 para. 6(2)Pt. 8 Ch. 9 restricted by 2015 c. 11 Sch. 13 para. 6(2)Pt. 8A inserted by 2012 c. 14 Sch. 2 para. 1(1)Pt. 8B inserted by 2015 c. 21 s. 1Pt. 8C inserted by 2015 c. 33 s. 38(3)Pt. 8ZA inserted by 2014 c. 26 Sch. 16 para. 4Pt. 10 Ch. 3A inserted by 2013 c. 29 Sch. 30 para. 5(1)Pt. 10 Ch. 3B inserted by 2013 c. 29 Sch. 30 para. 6(1)Pt. 13 Ch. 3A inserted by 2011 c. 11 s. 50Pt. 14 Ch. 5A inserted by 2013 c. 29 Sch. 13 para. 1(3)Pt. 14A inserted by 2013 c. 29 Sch. 14 para. 1Pt. 14B inserted by 2015 c. 11 Sch. 3 para. 1Pt. 16 Ch. 1A inserted by 2014 c. 26 Sch. 17 para. 28(1)Pt. 16 Ch. 4 inserted by 2014 c. 26 Sch. 17 para. 29(1)Pt. 17A inserted by 2013 c. 29 Sch. 29 para. 2Pt. 17A omitted by 2013 c. 29 Sch. 29 para. 43Pt. 21A inserted by 2010 c. 13 Sch. 16 para. 3Pt. 21B inserted by 2011 c. 11 Sch. 5 para. 2Pt. 21C inserted by 2011 c. 11 Sch. 3 para. 2Pt. 21BA inserted by 2013 c. 29 Sch. 20 para. 3s. 1(3)(aa)(ab) inserted by 2014 c. 26 Sch. 16 para. 2s. 1(3)(ac) inserted by 2015 c. 21 Sch. 2 para. 5s. 1(3)(ad) inserted by 2015 c. 33 s. 38(2)s. 1(3)(za) inserted by 2015 c. 11 Sch. 2 para. 4(b)s. 1(4)(i) inserted by 2010 c. 13 Sch. 16 para. 2s. 1(4)(j) inserted by 2011 c. 11 Sch. 5 para. 1s. 1(4)(k) and word inserted by 2011 c. 11 Sch. 3 para. 20(b)s. 1(4)(aa) inserted by 2013 c. 29 Sch. 14 para. 2(1)s. 1(4)(ab) inserted by 2015 c. 11 Sch. 3 para. 2s. 1(4)(da) inserted by 2013 c. 29 Sch. 29 para. 42(b)s. 1(4)(ja) inserted by 2013 c. 29 Sch. 20 para. 2s. 5(3) inserted by 2013 c. 29 s. 66(2)s. 6(1A) inserted by 2011 c. 11 Sch. 7 para. 1(3)s. 7(1A) inserted by 2011 c. 11 Sch. 7 para. 2(3)s. 7(4) inserted by 2011 c. 11 Sch. 7 para. 2(6)s. 9A 9B inserted by 2011 c. 11 Sch. 7 para. 3s. 9A(2) substituted by 2015 c. 33 s. 34(3)s. 9A(3) omitted by 2015 c. 33 s. 34(4)s. 9A(9) inserted by 2015 c. 33 s. 34(5)s. 9B(1) words substituted by 2015 c. 33 s. 34(7)s. 9B(2) omitted by 2015 c. 33 s. 34(8)s. 9B(3) words substituted by 2015 c. 33 s. 34(9)s. 9B(6) words substituted by 2015 c. 33 s. 34(10)s. 9B(6A) inserted by 2015 c. 33 s. 34(11)s. 9B(7)(a) words substituted by 2015 c. 33 s. 34(12)s. 9C inserted by 2013 c. 29 s. 66(3)s. 17(3A) inserted by 2011 c. 11 Sch. 7 para. 4s. 32(1A) word inserted by 2013 c. 29 Sch. 25 para. 19(3)s. 40(3A) inserted by 2012 c. 14 Sch. 21 para. 5(4)s. 65(4A) inserted by 2011 c. 11 Sch. 14 para. 8(2)(c)s. 67A applied by 2001 c. 2 s. 250A(2) (as inserted) by 2011 c. 11 Sch. 14 para. 12(14)s. 67A inserted by 2011 c. 11 Sch. 14 para. 8(3)s. 67B and cross-heading inserted by 2012 c. 14 Sch. 16 para. 218s. 105(3A)(3B) inserted by 2013 c. 29 s. 29(4)s. 105(5A) inserted by 2013 c. 29 s. 29(5)s. 107(1A) inserted by 2013 c. 29 s. 30(2)s. 107(6A)(6B) inserted by 2013 c. 29 s. 30(4)s. 130(2)(c) words substituted by 2010 c. 33 Sch. 6 para. 3(a)s. 130(2)(c) words substituted by 2015 c. 33 s. 35(2)(b)(i)s. 130(2)(d) word substituted by 2015 c. 33 s. 35(2)(b)(ii)s. 130(2)(d) words substituted by 2010 c. 33 Sch. 6 para. 3(b)s. 133(1)(f)(g) substituted for s. 133(1)(f) by 2010 c. 33 Sch. 6 para. 4(2)(b)s. 133(1)(g) and word omitted by 2015 c. 33 s. 35(1)(a)(ii)s. 133(2)(f)(g) substituted for s. 133(2)(f) by 2010 c. 33 Sch. 6 para. 4(3)(b)s. 133(2)(g) and word omitted by 2015 c. 33 s. 35(1)(b)(ii)s. 133(5)-(8) inserted by 2010 c. 33 Sch. 6 para. 4(4)s. 133(5)-(8) omitted by 2015 c. 33 s. 35(1)(c)s. 134A inserted by 2010 c. 33 Sch. 6 para. 5s. 134A omitted by 2015 c. 33 s. 35(2)(c)s. 143(3)(d) and word inserted by 2010 c. 33 Sch. 6 para. 7(2)(b)s. 144(3)(d) and word inserted by 2010 c. 33 Sch. 6 para. 8(2)(b)s. 146(3)(aa) inserted by 2010 c. 33 Sch. 6 para. 6(2)(b)s. 146A 146B inserted by 2010 c. 33 Sch. 6 para. 9s. 155A 155B inserted by S.I. 2012/266 art. 13(1)s. 156(2)(b)(i) words in s. 156(2)(b) renumbered as s. 156(2)(b)(i) by 2013 c. 29 s. 31(1)(a)s. 156(2)(b)(ii) and word inserted by 2013 c. 29 s. 31(1)(b)s. 156(2A) inserted by 2013 c. 29 s. 31(1)(c)s. 161(8)(a) (aa) substituted for s. 161(8)(a) and word by 2012 c. 21 Sch. 18 para. 129(2)s. 162(1A) inserted by 2013 c. 29 s. 43(2)s. 162(1A) repealed by S.I. 2013/3209 reg. 12(a)(i)s. 164(2A) inserted by 2012 c. 14 s. 32(4)s. 164A inserted by 2013 c. 29 s. 43(3)s. 164A repealed by S.I. 2013/3209 reg. 12(a)(ii)s. 169(3) inserted by 2014 c. 26 s. 40(2)(b)s. 174A 174B inserted by S.I. 2012/266 art. 14(1)s. 192(6)(aa) inserted by 2014 c. 26 s. 35(3)s. 200(4A) inserted by 2014 c. 26 s. 35(4)s. 202(aa) inserted by 2014 c. 26 s. 35(5)s. 202(2)(c) word inserted by S.I. 2012/964 art. 3(1) Sch.s. 202(2)(e) and word omitted by S.I. 2012/964 art. 3(1) Sch.s. 202A inserted by 2014 c. 26 s. 35(6)s. 209(1A)-(1C) inserted by 2010 c. 13 Sch. 7 para. 6(3)s. 209(2)(aa) inserted by 2010 c. 13 Sch. 7 para. 6(4)s. 210A inserted by 2010 c. 13 Sch. 7 para. 7s. 220A inserted by 2013 c. 29 Sch. 27 para. 9s. 220B inserted by 2013 c. 29 Sch. 27 para. 13(1)s. 240(4A) inserted by 2013 c. 29 Sch. 27 para. 10s. 244(3)-(3H) substituted for s. 244(3) by 2013 c. 29 Sch. 27 para. 11(2)s. 257(5B) inserted by 2012 c. 14 Sch. 4 para. 19(3)s. 269A(4) inserted by 2015 c. 33 Sch. 3 para. 5s. 269B(5) substituted by 2015 c. 33 s. 20(10)(a)s. 269B(6A) inserted by 2015 c. 33 s. 20(10)(b)s. 269BA(1)(f) words omitted by 2015 c. 33 s. 20(11)s. 269BC(8) words omitted by 2015 c. 33 s. 20(12)(a)s. 269BC(9) omitted by 2015 c. 33 s. 20(12)(b)s. 269CN words inserted by 2015 c. 33 s. 19(1)s. 270(3A) inserted by 2014 c. 26 Sch. 1 para. 5(2)s. 270(5A) inserted by 2014 c. 26 Sch. 14 para. 2s. 270(5A) omitted by 2015 c. 11 Sch. 11 para. 11s. 270(6A) inserted by 2015 c. 11 Sch. 14 para. 2(2)s. 270(7A) inserted by 2014 c. 26 Sch. 15 para. 5(2)(a)s. 270(7B) inserted by 2015 c. 11 Sch. 14 para. 2(4)s. 279F modified by 2015 c. 33 s. 39(1)s. 39(2)(a)s. 279G modified by 2015 c. 33 s. 39(1)s. 39(2)(a)s. 285A and cross-heading inserted by 2014 c. 26 Sch. 16 para. 3s. 287A inserted by 2013 c. 29 s. 87(1)s. 292(1A) inserted by 2013 c. 29 Sch. 31 para. 2(2)(a)s. 296(1A) inserted by 2013 c. 29 Sch. 31 para. 2(3)(c)s. 298A and cross-heading inserted by 2013 c. 29 Sch. 31 para. 21s. 311(1A)-(1C) inserted by 2015 c. 11 Sch. 11 para. 4(3)s. 316(6) inserted by 2015 c. 11 Sch. 11 para. 5s. 317(4) inserted by 2015 c. 11 Sch. 11 para. 6s. 318A inserted by 2015 c. 11 Sch. 11 para. 7s. 326(6) inserted by 2015 c. 11 Sch. 11 para. 8(4)s. 327(3A) inserted by 2015 c. 11 Sch. 11 para. 9s. 328A inserted by 2015 c. 11 Sch. 11 para. 10s. 330A 330B excluded by 2015 c. 11 s. 48(5)(6)s. 330A-330C inserted by 2012 c. 14 Sch. 21 para. 3s. 330B(1)(a) word omitted by 2013 c. 29 s. 88(2)s. 330B(1)(c) and word inserted by 2013 c. 29 s. 88(2)s. 330B(2) substituted by 2013 c. 29 s. 88(3)s. 330B(3) word omitted by 2013 c. 29 s. 88(4)(b)s. 330B(3) words inserted by 2013 c. 29 s. 88(4)(a)s. 330B(3) words substituted by 2013 c. 29 s. 88(4)(c)s. 330B(4) words substituted by 2013 c. 29 s. 88(5)s. 330B(7) words inserted by 2013 c. 29 s. 88(6)(b)s. 330B(7) words omitted by 2013 c. 29 s. 88(6)(a)s. 330ZA inserted by 2015 c. 11 Sch. 14 para. 4s. 340(6)(7) inserted by S.I. 2013/2910 art. 5s. 341(4)-(6) inserted by 2012 c. 14 Sch. 22 para. 7(3)s. 342(5A)(5B) inserted by S.I. 2013/2910 art. 7s. 344(5)-(7) inserted by 2012 c. 14 Sch. 22 para. 10(4)s. 349(2A) inserted by 2012 c. 14 Sch. 22 para. 14(4)s. 349A inserted by 2012 c. 14 Sch. 22 para. 15s. 349A modified by 2015 c. 11 Sch. 13 para. 3s. 349A(1)(a)(aa) substituted for s. 349A(1)(a) by S.I. 2013/2910 art. 9s. 352(d)-(f) inserted by S.I. 2012/3153 art. 3s. 352(1) s. 352 renumbered as s. 352(1) by 2014 c. 26 Sch. 15 para. 4(2)s. 352(1) words inserted by 2014 c. 26 Sch. 15 para. 4(3)s. 352(2)(3) inserted by 2014 c. 26 Sch. 15 para. 4(4)s. 353A(4)(za) inserted by 2014 c. 26 s. 39(3)s. 355A-355C inserted by S.I. 2012/3153 art. 5s. 356(1)(d)-(f) inserted by S.I. 2012/3153 art. 6(2)s. 356(3) inserted by S.I. 2010/1899 art. 4(3)s. 356(4)-(8) inserted by S.I. 2012/3153 art. 6(4)s. 356A inserted by S.I. 2013/2910 art. 10s. 356C(9)(a) words substituted by 2015 c. 11 Sch. 14 para. 5s. 356AA s. 357 renumbered as s. 356AA by 2014 c. 26 Sch. 15 para. 2s. 356AA words inserted by 2014 c. 26 Sch. 15 para. 5(4)s. 356DB omitted by 2015 c. 11 Sch. 14 para. 6s. 356IB inserted by 2015 c. 11 Sch. 14 para. 7s. 356JB words substituted by 2015 c. 11 Sch. 14 para. 8s. 357(1) s. 357 renumbered as s. 357(1) by S.I. 2013/2910 art. 11(2)s. 357(1) words substituted by S.I. 2013/2910 art. 11(3)s. 357(2) inserted by S.I. 2013/2910 art. 11(4)s. 357CG(3)(a) word omitted by 2013 c. 29 Sch. 18 para. 18(2)s. 357CG(3)(c)(d) inserted by 2013 c. 29 Sch. 18 para. 18(2)s. 357CG(3)(c) word omitted by 2014 c. 26 Sch. 4 para. 15(2)s. 357CG(3)(e) and word inserted by 2014 c. 26 Sch. 4 para. 15(2)s. 357CG(4) words inserted by 2013 c. 29 Sch. 15 para. 10(a)s. 357CG(5A) inserted by 2013 c. 29 Sch. 18 para. 18(3)s. 357CG(6) word omitted by 2013 c. 29 Sch. 18 para. 18(4)(c)s. 357CG(6) word omitted by 2014 c. 26 Sch. 4 para. 15(3)(b)s. 357CG(6) words inserted by 2013 c. 29 Sch. 18 para. 18(4)(b)s. 357CG(6) words inserted by 2013 c. 29 Sch. 18 para. 18(4)(d)s. 357CG(6) words inserted by 2014 c. 26 Sch. 4 para. 15(3)(a)s. 357CG(6) words inserted by 2014 c. 26 Sch. 4 para. 15(3)(b)s. 357CG(6) words omitted by 2014 c. 26 Sch. 4 para. 15(3)(a)s. 357CG(6) words substituted by 2013 c. 29 Sch. 18 para. 18(4)(a)s. 357CK(1)(e)(f) inserted by 2013 c. 29 Sch. 18 para. 20(2)s. 357CK(3)(a)(i) words in s. 357CK(3)(a) renumbered as s. 357CK(3)(a)(i) by 2013 c. 29 Sch. 15 para. 11(a)s. 357CK(3)(a)(ii) and word inserted by 2013 c. 29 Sch. 15 para. 11(b)s. 357CK(3)(b) words inserted by 2013 c. 29 Sch. 15 para. 11(c)s. 357CK(7A)(7B) inserted by 2013 c. 29 Sch. 18 para. 20(3)s. 357CL(5) words substituted by 2014 c. 26 Sch. 1 para. 13(2)(a)s. 357CL(6) words substituted by 2014 c. 26 Sch. 1 para. 13(2)(b)(i)s. 357CL(6) words substituted by 2014 c. 26 Sch. 1 para. 13(2)(b)(ii)s. 357CL(9) omitted by 2014 c. 26 Sch. 1 para. 13(2)(c)s. 357CM(5) words substituted by 2014 c. 26 Sch. 1 para. 13(3)(a)s. 357CM(6) words substituted by 2014 c. 26 Sch. 1 para. 13(3)(b)(i)s. 357CM(6) words substituted by 2014 c. 26 Sch. 1 para. 13(3)(b)(ii)s. 357CM(8) omitted by 2014 c. 26 Sch. 1 para. 13(3)(c)s. 357CHA inserted by 2013 c. 29 Sch. 18 para. 19s. 383(1A) inserted by 2010 c. 13 Sch. 18 para. 3s. 387(7)-(10) substituted for s. 387(7)(8) by 2011 c. 11 Sch. 6 para. 2(4)s. 394A and cross-heading inserted by 2010 c. 13 Sch. 18 para. 5s. 394A(1) s. 394A renumbered as s. 394A(1) by 2012 c. 14 s. 24(5)(a)s. 394A(2) inserted by 2012 c. 14 s. 24(5)(b)s. 394ZA inserted by 2012 c. 14 s. 24(4)s. 398A-398G and cross-heading inserted by 2010 c. 13 Sch. 18 para. 6s. 398A(1)(a) words inserted by 2011 c. 11 s. 54(1)s. 398D(6)(6A) omitted by 2015 c. 33 s. 36(2)(a)s. 398D(6)(6A) substituted for s. 398D(6) by 2012 c. 14 Sch. 20 para. 38s. 398G(2) omitted by 2011 c. 11 Sch. 6 para. 6(2)s. 398G(3)(4) substituted for s. 398G(3) by 2011 c. 11 Sch. 6 para. 6(3)s. 403(3)(4) inserted by 2011 c. 11 Sch. 6 para. 9(3)s. 410(6)-(9) substituted for s. 410(6)(7) by 2011 c. 11 Sch. 6 para. 11(4)s. 421(6A)(6B) inserted by 2011 c. 11 Sch. 6 para. 15(3)s. 432(1A) inserted by 2013 c. 29 Sch. 14 para. 2(2)s. 434(5) inserted by 2011 c. 11 Sch. 6 para. 17(3)s. 435(1A) inserted by 2011 c. 11 Sch. 6 para. 18(3)s. 435(2)(d) and word inserted by 2011 c. 11 Sch. 6 para. 18(4)(b)s. 436(7) inserted by 2011 c. 11 Sch. 6 para. 19s. 437(8A) inserted by 2010 c. 13 Sch. 18 para. 7s. 437A-437C inserted by 2011 c. 11 Sch. 6 para. 22s. 438(2A)(2B) inserted by 2013 c. 29 Sch. 30 para. 2(1)s. 472A inserted by 2010 c. 13 Sch. 8 para. 1(2)s. 477A and cross-heading inserted by 2010 c. 13 Sch. 8 para. 7s. 477A(A1) inserted by 2012 c. 14 Sch. 15 para. 3(2)s. 477A(1) word inserted by 2012 c. 14 Sch. 15 para. 3(3)s. 491A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 4s. 527(2)(aa) inserted by 2012 c. 14 Sch. 4 para. 14s. 527(3)(aa) inserted by 2012 c. 14 Sch. 4 para. 14s. 527(5)-(8) inserted by 2012 c. 14 Sch. 4 para. 3s. 528(4A)(4B) inserted by 2012 c. 14 Sch. 4 para. 4(3)s. 528(4A)(i)(j) inserted by S.I. 2014/518 reg. 2(2)s. 528A 528B inserted by 2012 c. 14 Sch. 4 para. 16s. 530(4)(4A) substituted for s. 530(4) by 2013 c. 29 Sch. 19 para. 2(3)s. 530(6A)-(6D) inserted by 2010 c. 33 Sch. 4 para. 4(4)s. 530(6D) word substituted by 2012 c. 14 Sch. 4 para. 22s. 530A inserted by 2012 c. 14 Sch. 4 para. 23s. 530A(2) word substituted by 2013 c. 29 Sch. 19 para. 3(2)s. 530A(6) word substituted by 2013 c. 29 Sch. 19 para. 3(3)s. 530A(10) inserted by 2013 c. 29 Sch. 19 para. 3(4)s. 531(4A)(4B) inserted by 2013 c. 29 Sch. 19 para. 4(2)s. 531(5)(b) words inserted by 2013 c. 29 Sch. 19 para. 4(3)s. 531(8) inserted by 2012 c. 14 Sch. 4 para. 27(4)s. 531(9) inserted by 2013 c. 29 Sch. 19 para. 4(5)s. 543(3)(3A) substituted for s. 543(3) by 2012 c. 14 Sch. 4 para. 40(3)s. 544(5)(f)(g) inserted by S.I. 2014/518 reg. 2(3)(b)s. 544(6) inserted by 2012 c. 14 Sch. 4 para. 41(3)s. 548(9)-(11) inserted by 2013 c. 29 Sch. 19 para. 5(4)s. 549(2A) inserted by 2010 c. 33 Sch. 4 para. 5s. 549(2A) words inserted by 2013 c. 29 Sch. 19 para. 6(2)s. 549(3A) inserted by 2013 c. 29 Sch. 19 para. 6(3)s. 549A inserted by 2013 c. 29 Sch. 19 para. 7s. 550(2)(a)(aa) substituted for s. 550(2)(a) by 2013 c. 29 Sch. 19 para. 8(a)s. 554A inserted by 2010 c. 33 Sch. 4 para. 8s. 556(1)(c) and word inserted by 2012 c. 14 Sch. 4 para. 43(2)(b)s. 556(3)(d) and word inserted by 2012 c. 14 Sch. 4 para. 43(3)(b)s. 561(5)-(8) inserted by 2012 c. 14 Sch. 4 para. 7s. 562A inserted by 2012 c. 14 Sch. 4 para. 9s. 562B 562C inserted by 2012 c. 14 Sch. 4 para. 18s. 564(10) inserted by 2010 c. 33 Sch. 4 para. 9(3)s. 565(4) inserted by 2012 c. 14 Sch. 4 para. 25(3)s. 572(5A) inserted by 2012 c. 14 Sch. 4 para. 10(3)s. 573A inserted by 2012 c. 14 Sch. 4 para. 11s. 573B inserted by 2012 c. 14 Sch. 4 para. 20s. 577(8) inserted by 2012 c. 14 Sch. 4 para. 12(4)s. 588(7) inserted by 2013 c. 29 Sch. 19 para. 9s. 589(7) inserted by 2013 c. 29 Sch. 19 para. 10s. 599A applied by 2007 c. 3 s. 973(3B) (as inserted) by 2010 c. 33 Sch. 4 para. 2s. 599A inserted by 2010 c. 33 Sch. 4 para. 10s. 605(1A) inserted by 2013 c. 29 Sch. 19 para. 11s. 605(2A)(2B) inserted by 2010 c. 33 Sch. 4 para. 11s. 620(5) inserted by S.I. 2012/2595 art. 21s. 658(1)-(1B) substituted for s. 658(1) by 2012 c. 14 s. 52(1)s. 658(1)(d)(e) inserted by 2010 c. 13 Sch. 6 para. 31s. 658(1A)(c) words substituted by 2013 c. 29 Sch. 21 para. 4s. 658(1C) inserted by S.I. 2015/725 reg. 3(b)s. 659(2A)-(2D) inserted by 2013 c. 29 Sch. 21 para. 2(3)s. 660(1)(ba) inserted by 2013 c. 29 Sch. 21 para. 3(2)s. 660(4A) inserted by 2013 c. 29 Sch. 21 para. 3(4)s. 660(4A) substituted by S.I. 2015/725 reg. 10(4)s. 660(5A)(5B) inserted by 2013 c. 29 Sch. 21 para. 3(5)s. 660(8)-(11) inserted by 2013 c. 29 Sch. 21 para. 3(6)s. 660(12)(13) inserted by 2013 c. 29 Sch. 21 para. 3(7)s. 660A inserted by 2013 c. 29 Sch. 21 para. 5s. 661A-661C inserted by 2010 c. 13 Sch. 6 para. 32s. 661D and cross-heading inserted by 2012 c. 14 Sch. 15 para. 6s. 661D cross-heading words omitted by 2014 c. 26 s. 35(12)(a)s. 661E inserted by 2014 c. 26 s. 35(9)s. 661CA inserted by S.I. 2015/725 reg. 4s. 662(5A)(5B) inserted by 2013 c. 29 Sch. 21 para. 6s. 663(5A)(5B) inserted by 2013 c. 29 Sch. 21 para. 7s. 664(1)(c) and word inserted by 2014 c. 26 s. 35(10)(a)s. 665A and cross-heading inserted by 2012 c. 14 Sch. 15 para. 7s. 665A(1)(b) words substituted by 2014 c. 26 s. 35(11)s. 672(3A) inserted by 2013 c. 29 Sch. 13 para. 1(2)(a)s. 672(7)(ba) inserted by 2013 c. 29 Sch. 13 para. 1(2)(b)s. 724A inserted by 2014 c. 26 s. 37(4)s. 730B(1) words inserted by 2014 c. 26 s. 38(1)s. 730G(4) words inserted by 2015 c. 33 s. 37(2)s. 730G(5A) inserted by 2015 c. 33 s. 37(3)s. 730G(7)(a) word omitted by 2015 c. 33 s. 37(4)(a)(ii)s. 730G(7)(a) word substituted by 2015 c. 33 s. 37(4)(a)(i)s. 730G(7)(b) words inserted by 2015 c. 33 s. 37(4)(c)s. 730G(7)(aa) inserted by 2015 c. 33 s. 37(4)(b)s. 730G(8) word inserted by 2015 c. 33 s. 37(5)s. 730H(1) words inserted by 2015 c. 33 s. 37(6)s. 758(2A) inserted by 2012 c. 14 Sch. 13 para. 38s. 763(2A) inserted by 2012 c. 14 Sch. 13 para. 39(3)s. 767(2A) inserted by 2012 c. 14 Sch. 13 para. 41s. 793(8) inserted by 2012 c. 14 s. 22(2)s. 812(1)-(1C) substituted by 2013 c. 29 s. 76(5)s. 812(5A) inserted by 2012 c. 14 s. 22(3)s. 812(7) inserted by 2013 c. 29 s. 76(7)s. 931H heading word substituted by 2010 c. 33 Sch. 3 para. 3(3)(a)s. 931H(1) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(b)(ii)s. 931H(1) words inserted by 2010 c. 33 Sch. 3 para. 3(3)(b)(i)s. 931H(2) words substituted by 2010 c. 33 Sch. 3 para. 3(3)(c)s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)s. 931H(3) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(i)s. 931H(4) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(d)(ii)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(i)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(ii)s. 931H(5) word substituted by 2010 c. 33 Sch. 3 para. 3(3)(e)(iii)s. 931RA and cross-heading inserted by 2010 c. 33 Sch. 3 para. 3(4)s. 938M(1) words substituted by 2012 c. 14 Sch. 20 para. 39(2)s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(a)s. 938M(2) words substituted by 2012 c. 14 Sch. 20 para. 39(3)(b)s. 939C(8) modified (temp.) by 2011 c. 11 Sch. 3 para. 31(b)s. 940A s. 938 renumbered as s. 940A by 2011 c. 11 Sch. 5 para. 3(1)(a)s. 940A(2) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(a)s. 940A(3) word substituted by 2011 c. 11 Sch. 5 para. 3(2)(b)s. 940B s. 939 renumbered as s. 940B by 2011 c. 11 Sch. 5 para. 3(1)(b)s. 940C s. 940 renumbered as s. 940C by 2011 c. 11 Sch. 5 para. 3(1)(c)s. 948(6)(za) inserted by 2011 c. 11 Sch. 6 para. 24s. 950(3A) inserted by 2012 c. 14 s. 24(7)s. 967(5) entry inserted by 2012 c. 14 Sch. 15 para. 10(3)s. 967(5) inserted by 2012 c. 14 Sch. 15 para. 10(2)s. 987A and cross-heading inserted by 2013 c. 29 s. 38(1)s. 1020(2A) inserted by 2012 c. 14 s. 33(3)(b)s. 1027A inserted by 2010 c. 33 Sch. 3 para. 1(3)s. 1029(1)(aa) inserted by S.I. 2012/266 art. 16(2)s. 1029(1)(ca) inserted by 2013 c. 29 s. 43(4)s. 1029(1)(ca) repealed by S.I. 2013/3209 reg. 12(a)(iii)s. 1030A 1030B and cross-heading inserted by S.I. 2012/266 art. 16(3)s. 1032A and cross-heading inserted by 2013 c. 29 s. 43(5)s. 1032A and heading repealed by S.I. 2013/3209 reg. 12(a)(iv)s. 1038A inserted by 2013 c. 29 s. 40(3)s. 1100(7) inserted by 2015 c. 11 s. 19(9)s. 1109(5)(ca) inserted by 2013 c. 29 Sch. 29 para. 44(3)s. 1139(2)(e) and word inserted by 2011 c. 11 Sch. 19 para. 48(2)(b)s. 1139(2)(f) and word inserted by 2015 c. 11 s. 115(3)s. 1139(2)(da) inserted by 2012 c. 14 Sch. 20 para. 40(b)s. 1139(2)(da) word omitted by 2015 c. 11 s. 115(3)s. 1139(3A) inserted by 2011 c. 11 Sch. 19 para. 48(3)s. 1158(2) words substituted by 2013 c. 29 s. 45(1)s. 1171(2)(h) and word inserted by 2012 c. 14 Sch. 16 para. 230(b)Sch. 1 para. 539(b)(c) omitted by 2013 c. 29 Sch. 29 para. 45Sch. 1 para. 544(c)(d) omitted by 2013 c. 29 Sch. 12 para. 16Commencement Orders yet to be applied to the Corporation Tax Act 2010Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2011/2977 art. 2 commences (2011 c. 11)S.I. 2012/887 art. 2 3 commences (2011 c. 20)1144Alternative finance arrangementsE+W+S+N.I.This section has no associated Explanatory Notes(1)Subsection (2) applies if alternative finance return is paid to a non-UK resident company.
(2)The company is not regarded as having a permanent establishment in the United Kingdom merely by virtue of anything done for the purposes of the alternative finance arrangements—
(4)In subsection (2) the reference to “the alternative finance arrangements” is a reference to the alternative finance arrangements under which the alternative finance return mentioned in subsection (1) is paid.