Income Tax Act 2007

[F1257MIThe no partnership requirementU.K.
This adran has no associated Nodiadau Esboniadol

(1)The requirements in this section apply during the shorter applicable period.

(2)The social enterprise must not be a member of any partnership.

(3)Each 90% social subsidiary of the social enterprise must not be a member of a partnership.]

Textual Amendments

F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1