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Legislation
Income Tax Act 2007

Crossheading The requirements

  • Section 180A The UK permanent establishment requirement
  • Section 180B The financial health requirement
  • Section 181 The trading requirement
  • Section 182 Ceasing to meet trading requirement because of administration or receivership
  • Section 183 The issuing company to carry on the qualifying business activity requirement
  • Section 184 The unquoted status requirement
  • Section 185 The control and independence requirement
  • Section 186 The gross assets requirement
  • Section 186A The number of employees requirement
  • Section 187 The qualifying subsidiaries requirement
  • Section 188 The property managing subsidiaries requirement
  1. Chapter 4 The issuing company
  2. Crossheading The requirements

Crossheading The requirements

From legislation.gov.uk

Contents

  1. Section 180A The UK permanent establishment requirement
  2. Section 180B The financial health requirement
  3. Section 181 The trading requirement
  4. Section 182 Ceasing to meet trading requirement because of administration or receivership
  5. Section 183 The issuing company to carry on the qualifying business activity requirement
  6. Section 184 The unquoted status requirement
  7. Section 185 The control and independence requirement
  8. Section 186 The gross assets requirement
  9. Section 186A The number of employees requirement
  10. Section 187 The qualifying subsidiaries requirement
  11. Section 188 The property managing subsidiaries requirement
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