The company that issues the shares is a qualifying company if it meets:

the UK permanent establishment requirement (throughout period B (¶8205), it must have a permanent establishment in the UK);

the financial health requirement at the beginning of period B (i.e. not ‘in difficulty’ within the scope of the EC guidelines on State Aid);

the trading requirement throughout period B (it exists, or is the parent company of a group that exists, wholly for the purposes of carrying on a qualifying trade);

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