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Crossheading The requirements

From legislation.gov.uk

Contents

  1. Section 286ZA The risk-to-capital requirement
  2. Section 286A The UK permanent establishment requirement
  3. Section 286B The financial health requirement
  4. Section 287 The maximum qualifying investment requirement
  5. Section 288 The no guaranteed loan requirement
  6. Section 289 The proportion of eligible shares requirement
  7. Section 290 The trading requirement
  8. Section 291 The carrying on of a qualifying activity requirement
  9. Section 292 Ceasing to meet requirements because of administration or receivership
  10. Section 292A The maximum amount raised annually through risk finance investments requirement
  11. Section 292AA Maximum risk finance investments when relevant holding is issued requirement
  12. Section 292AB Maximum risk finance investments during the 5-year post-investment period requirement
  13. Section 292B The spending of money raised by SEIS investment requirement
  14. Section 293 The use of the money raised requirement
  15. Section 294 The relevant company to carry on the relevant qualifying activity requirement
  16. Section 294A The permitted company age requirement
  17. Section 295 The unquoted status requirement
  18. Section 296 The control and independence requirement
  19. Section 297 The gross assets requirement
  20. Section 297A The number of employees requirement
  21. Section 297B The proportion of skilled employees requirement
  22. Section 298 The qualifying subsidiaries requirement
  23. Section 299 The property managing subsidiaries requirement
  24. Section 299A The no disqualifying arrangements requirement