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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 5
- Chapter 4
- Introduction
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This is the original version (as it was originally enacted).
Introduction
180Overview of Chapter
The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—
(a)trading (see section 181),
(b)the issuing company to carry on the qualifying business activity (see section 183),
(c)unquoted status (see section 184),
(d)control and independence (see section 185),
(e)gross assets (see section 186),
(f)qualifying subsidiaries (see section 187), and
(g)property managing subsidiaries (see section 188).
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