[F1257MFThe qualifying subsidiaries requirementU.K.
This
adran has no associated
Nodiadau Esboniadol
Any subsidiary that the social enterprise has at any time in the shorter applicable period must be a qualifying subsidiary of the social enterprise.]
Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1