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HMRC internal manual

International Manual

DT Agreements: New Zealand - Income from a UK source paid to a resident of New Zealand

Construction Industry Scheme: permanent establishment conditions (Article 5)

The permanent establishment provisions of Article 5 refer to a building site orinstallation project or any supervisory activity in connection therewith. Where such asite or activity continues for a period of more than 12 months, it will constitute apermanent establishment.