{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-12.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/14/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "A qualifying company is a company in relation to which the requirements of this Part of this Schedule are met as to—\n(a) independence (see paragraph 13),\n(b) having only qualifying subsidiaries (see paragraph 14),\n(c) gross assets (see paragraph 16), and\n(d) trading activities (see paragraph 17).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "asp/2001/8",
      "affecting_title": "Regulation of Care (Scotland) Act 2001"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/12",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}