Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 28
Borrowing: permanent establishment acting as agent or intermediary
Section 28 deals with how to attribute profits and capital to a UK permanent establishment of a non-UK resident bank when that establishment borrows funds on behalf of another part of the company, acting only as an agent or intermediary.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.