# Corporation Tax Act 2010, Section 83: The property managing subsidiaries requirement


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/83 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.