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
Taxation (International and Other Provisions) Act 2010 section 259FB
Counteraction of the excessive PE deduction
Section 259FB sets out how an excessive deduction arising in a UK permanent establishment (PE) is counteracted by restricting its use to dual inclusion income, with any unused amount carried forward to future periods.
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.