Statute
Section 141 — Income Tax Act 2007: The property managing subsidiaries requirement
Text of the provision Official document
The property managing subsidiaries requirement 141 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), “ qualifying 90% subsidiary ” has the meaning given by section 190.
Official source: legislation.gov.uk
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