[2C Non-UK resident company with UK permanent establishment]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[2C  Non-UK resident company with UK permanent establishment]

[(1)     For the purposes of section 2B(3) a company has a UK permanent establishment at any time if, at that time, the company carries on a trade in the United Kingdom through a permanent establishment there.

(2)     For the purposes of section 2B(3) an asset has a relevant connection to a

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