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Contents

Legislation

Income Tax Act 2007

Crossheading The requirements

Find in this level

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

The requirements
The qualifying subsidiaries requirement

Section 298 | The qualifying subsidiaries requirement

From legislation.gov.uk

Any subsidiary that the relevant company has must be a qualifying subsidiary of the company.