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Legislation
Income Tax Act 2007

Crossheading Conditions relating to the social enterprise: general

  • Section 257M The continuing to be a social enterprise requirement
  • Section 257MA The amount raised from investments potentially eligible for relief
  • Section 257MB Power to amend limits on amounts raised
  • Section 257MC The gross assets requirement
  • Section 257MD The unquoted status requirement
  • Section 257ME The control and independence requirements
  • Section 257MF The qualifying subsidiaries requirement
  • Section 257MG The property-managing subsidiaries requirement
  • Section 257MH The number of employees requirement
  • Section 257MI The no partnership requirement
  • Section 257MIA The financial health requirement
  • Section 257MJ The trading requirement
  • Section 257MK Ceasing to meet trading requirement: administration or receivership
  • Section 257ML The issue must be to raise money for chosen trade or preparing for it
  • Section 257MM Requirement to use money raised and to trade for minimum period
  • Section 257MN The social enterprise must carry on the chosen trade
  1. CHAPTER 4 Eligibility: conditions relating to the social enterprise
  2. Crossheading Conditions relating to the social enterprise: general

Crossheading Conditions relating to the social enterprise: general

From legislation.gov.uk

Contents

  1. Section 257M The continuing to be a social enterprise requirement
  2. Section 257MA The amount raised from investments potentially eligible for relief
  3. Section 257MB Power to amend limits on amounts raised
  4. Section 257MC The gross assets requirement
  5. Section 257MD The unquoted status requirement
  6. Section 257ME The control and independence requirements
  7. Section 257MF The qualifying subsidiaries requirement
  8. Section 257MG The property-managing subsidiaries requirement
  9. Section 257MH The number of employees requirement
  10. Section 257MI The no partnership requirement
  11. Section 257MIA The financial health requirement
  12. Section 257MJ The trading requirement
  13. Section 257MK Ceasing to meet trading requirement: administration or receivership
  14. Section 257ML The issue must be to raise money for chosen trade or preparing for it
  15. Section 257MM Requirement to use money raised and to trade for minimum period
  16. Section 257MN The social enterprise must carry on the chosen trade
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