Section 180 — Income Tax Act 2007: Overview of Chapter

Overview of Chapter 180 The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—

za UK permanent establishment (see section 180A),

zb financial health (see section 180B), a trading (see section 181),

b the issuing company to carry on the qualifying business activity (see section 183),

c unquoted status (see section 184),

d control and independence (see section 185),

e gross assets (see section 186),

ea number of employees (see section 186A),

f qualifying subsidiaries (see section 187),

and g property managing subsidiaries (see section 188).