QUALIFYING COMPANIES: INTRODUCTION

Related Commentary  

8  A “qualifying company”  is a company in relation to which the requirements of this Part of this Schedule as to the following are met at the appropriate time–

independence (see paragraph 9),

having only qualifying subsidiaries (see paragraphs 10 and 11),

property managing subsidiaries (see paragraphs 11A and 11B),

gross assets (see paragraph 12),

number of employees (see paragraph 12A),

trading activities (see paragraphs 13 and 14, read with paragraphs 15 to 23), and

UK permanent establishment (see paragraph 14A).

History

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