Related Commentary  Related HMRC Manuals

1144(1)  Subsection (2) applies if alternative finance return is paid to a non-UK resident company.

1144(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–

(a)by the other party to the arrangements, or

(b)by any other person acting for the company in relation to the arrangements.

1144(3)  In subsection (1) “alternative finance return” means alternative finance return within the application of–

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