Skip to content
Solved
SearchBrowse
Sign in

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. Qualifying trading companies: the requirements
  2. The qualifying subsidiaries requirement

Section 140 | The qualifying subsidiaries requirement

From legislation.gov.uk

(1)The qualifying subsidiaries requirement is that any subsidiary that the company has must be a qualifying subsidiary of the company.

(2)In this section “qualifying subsidiary” is to be read in accordance with section 191.

PreviousNext
PrivacyTerms