F1PART 5BTax relief for social investments
CHAPTER 4Eligibility: conditions relating to the social enterprise
Conditions relating to the social enterprise: general
257MIThe no partnership requirement
(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.