# Corporation Tax Act 2010, Section 82: The qualifying subsidiaries requirement


(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.

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/82 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.