Section 257D | Overview of Chapter

The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—

(a)trading (see section 257DA),

(b)the issuing company's carrying on of the qualifying business activity (see section 257DC),

(c)UK permanent establishment (see section 257DD),

(d)financial health (see section 257DE),

(e)unquoted status (see section 257DF),

(f)control and independence (see 257DG),

(g)no partnerships (see section 257DH),

(h)gross assets (see section 257DI),

(i)number of employees (see section 257DJ),

(j)no previous other risk capital scheme investments (see section 257DK),

(k)the amount raised through the SEIS (see section 257DL),

(l)qualifying subsidiaries (see section 257DM), and

(m)property managing subsidiaries (see section 257DN).