Statute
Section 82 — Corporation Tax Act 2010: The qualifying subsidiaries requirement
Text of the provision Official document
The qualifying subsidiaries requirement 82 1 The qualifying subsidiaries requirement is that any subsidiary that the company has must be a qualifying subsidiary of the company.
2 In this section “ qualifying subsidiary ” is to be read in accordance with section 191 of ITA 2007.
Official source: legislation.gov.uk
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