Introduction Overview Overview Section 1143: Preparatory or auxiliary activities
3262.This section treats a company which is not resident in a territory as not having a permanent establishment in that territory if the activities carried on in that territory are only of a preparatory or auxiliary character. It is based on section 148(4) and (5) of FA 2003.
3263.Subsection (3) sets out a non–exhaustive list of activities of a preparatory or auxiliary character.