INTRODUCTION

Related Commentary  

15  The issuing company is a qualifying issuing company in relation to the relevant shares if the requirements of this Part are met as to–

(a)unquoted status (see paragraph 16);

(b)independence (see paragraph 17);

(c)individual-owners (see paragraph 18);

(d)partnerships and joint ventures (see paragraph 19);

(e)qualifying subsidiaries (see paragraph 20);

(ea)property managing subsidiaries (see paragraph 21A);

(f)gross assets (see paragraph 22);

(fa)number of employees (see paragraph 22A); and

(g)trading activities (see paragraph 23).

History

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