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Legislation
Corporation Tax Act 2010

Crossheading Qualifying trading companies: the requirements

  • Section 78 Qualifying trading companies
  • Section 79 The trading requirement
  • Section 80 Ceasing to meet trading requirement because of administration etc
  • Section 81 The control and independence requirement
  • Section 82 The qualifying subsidiaries requirement
  • Section 83 The property managing subsidiaries requirement
  • Section 84 The gross assets requirement
  • Section 85 The unquoted status requirement
  • Section 86 Power to amend requirements by Treasury order
  1. Corporation Tax Act 2010
  2. /
  3. /Chapter 5 Losses on disposal of shares

Crossheading Qualifying trading companies: the requirements

From legislation.gov.uk

Contents

  1. Section 78 Qualifying trading companies
  2. Section 79 The trading requirement
  3. Section 80 Ceasing to meet trading requirement because of administration etc
  4. Section 81 The control and independence requirement
  5. Section 82 The qualifying subsidiaries requirement
  6. Section 83 The property managing subsidiaries requirement
  7. Section 84 The gross assets requirement
  8. Section 85 The unquoted status requirement
  9. Section 86 Power to amend requirements by Treasury order
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