Skip to content
Solved
How it worksSearch the lawPricingFor IT teams
Sign inStart free trial

Contents

Legislation
Income Tax Act 2007

Crossheading Qualifying trading companies: the requirements

  • Section 137 The trading requirement
  • Section 138 Ceasing to meet trading requirement because of administration or receivership
  • Section 139 The control and independence requirement
  • Section 140 The qualifying subsidiaries requirement
  • Section 141 The property managing subsidiaries requirement
  • Section 142 The gross assets requirement
  • Section 143 The unquoted status requirement
  • Section 144 Power to amend requirements by Treasury order
  1. Income Tax Act 2007
  2. /
  3. /Chapter 6 Losses on disposal of shares

Crossheading Qualifying trading companies: the requirements

From legislation.gov.uk

Contents

  1. Section 137 The trading requirement
  2. Section 138 Ceasing to meet trading requirement because of administration or receivership
  3. Section 139 The control and independence requirement
  4. Section 140 The qualifying subsidiaries requirement
  5. Section 141 The property managing subsidiaries requirement
  6. Section 142 The gross assets requirement
  7. Section 143 The unquoted status requirement
  8. Section 144 Power to amend requirements by Treasury order
PrivacyCookiesTerms