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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. Qualifying trading companies: the requirements
  2. Power to amend requirements by Treasury order

Section 86 | Power to amend requirements by Treasury order

From legislation.gov.uk

The Treasury may by order make such amendments of sections 79 to 85 as they consider appropriate.

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