HC Deb 14 April 2003 vol 403 c767

Resolved,

That provision (including provision having retrospective effect) may be made—

  1. (a) about the taxation of companies that are not resident in the United Kingdom;
  2. (b) about the taxation of profits of UK-resident companies attributable to permanent establishments elsewhere;
  3. (c) replacing references to a branch, or branch or agency, of a company with references to a permanent establishment.