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Legislation
Income Tax Act 2007

Crossheading The requirements

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

Section 286A | The UK permanent establishment requirement

From legislation.gov.uk

The requirement of this section, at any time on or after the issue of the relevant holding, is that the relevant company has a permanent establishment in the United Kingdom at all times from the issue of the holding to the time in question.

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