Statute
Section 83 — Corporation Tax Act 2010: The property managing subsidiaries requirement
Text of the provision Official document
The property managing subsidiaries requirement 83 1 The property managing subsidiaries requirement is that any property managing subsidiary that the company has must be a qualifying 90% subsidiary of the company.
2 In this section— “ property managing subsidiary ” has the meaning given by section 188(2) of ITA 2007, and “ qualifying 90% subsidiary ” has the meaning given by section 190 of that Act.
Official source: legislation.gov.uk
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