83The property managing subsidiaries requirementU.K.
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Nodiadau Esboniadol
(1)The property managing subsidiaries requirement is that any property managing subsidiary that the company has must be a qualifying 90% subsidiary of the company.
(2)In this section—
“property managing subsidiary” has the meaning given by section 188(2) of ITA 2007, and
“qualifying 90% subsidiary” has the meaning given by section 190 of that Act.