http://www.legislation.gov.uk/ukpga/2010/4/schedule/2/part/5/crossheading/the-qualifying-subsidiaries-requirement/2010-12-16
Corporation Tax Act 2010
An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions; and for connected purposes.
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Statute Law Database
2024-05-18
Expert Participation
2010-12-16
Corporation Tax Act 2010
s. 658(1)(d)
(e)
Finance Act 2010
Sch. 6
para. 31
Sch. 6
para. 35
Corporation Tax Act 2010
s. 357PD(6)
Finance Act 2024
Sch. 1
para. 13(4)(d)(iii)
Sch. 1
para. 16
reg. 2
Corporation Tax Act 2010
s. 357BJB(1)(da)
Finance Act 2024
Sch. 2
para. 6(3)(a)(i)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357BJB(7A)
Finance Act 2024
Sch. 2
para. 6(3)(a)(ii)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357CG(4)(aa)
Finance Act 2024
Sch. 2
para. 6(3)(b)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
Pt. 8B
Ch. 10A
Finance Act 2024
Sch. 2
para. 6(4)
Sch. 2
para. 16(1)
17-25
Corporation Tax Act 2010
s. 357
CHA
Finance Act 2024
Sch. 2
para. 14(7)
Sch. 2
para. 16(2)
Corporation Tax Act 2010
s. 528(4A)(ba)
Finance Act 2024
Sch. 7
para. 2
Corporation Tax Act 2010
s. 528(4D)
Finance Act 2024
Sch. 7
para. 4(3)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(a)
Finance Act 2024
Sch. 7
para. 4(4)(a)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5)(b) and word
Finance Act 2024
Sch. 7
para. 4(4)(b)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5A)
Finance Act 2024
Sch. 7
para. 4(5)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 528(5D)
Finance Act 2024
Sch. 7
para. 4(6)
Sch. 7
para. 5
Corporation Tax Act 2010
s. 544(4A)
Finance Act 2024
Sch. 7
para. 7(5)
Corporation Tax Act 2010
s. 535A(7A)
Finance Act 2024
Sch. 7
para. 9(2)
Corporation Tax Act 2010
s. 553(4A)
Finance Act 2024
Sch. 7
para. 10(2)(c)
Schedules
SCHEDULE 2Transitionals and savings etc
Part 5Losses on disposal of shares
The qualifying subsidiaries requirement
32
Section 82 does not apply in relation to shares issued before 6 April 1998.