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Legislation

Income Tax Act 2007

Crossheading Definitions

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Section 300 Meaning of “qualifying trade”
Section 301 Meaning of “qualifying 90% subsidiary”
Section 302 Meaning of “qualifying subsidiary”
Section 302A Meaning of “permanent establishment”

Chapter 4 Qualifying holdings
Crossheading Definitions

Crossheading Definitions

From legislation.gov.uk

Contents

Section 300 Meaning of “qualifying trade”
Section 301 Meaning of “qualifying 90% subsidiary”
Section 302 Meaning of “qualifying subsidiary”
Section 302A Meaning of “permanent establishment”