{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-15",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-15.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/15/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "The issuing company is a qualifying issuing company in relation to the relevant shares if the requirements of this Part are met as to—\n(a) unquoted status (see paragraph 16);\n(b) independence (see paragraph 17);\n(c) individual-owners (see paragraph 18);\n(d) partnerships and joint ventures (see paragraph 19);\n(e) qualifying subsidiaries (see paragraph 20);\n(ea) property managing subsidiaries (see paragraph 21A);\n(f) gross assets (see paragraph 22); ...\n(fa) number of employees (see paragraph 22A); and\n(g) trading activities (see paragraph 23).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 15 para. 15(ea) inserted (22.7.2004) (with effect in accordance with Sch. 20 para. 15 of the amending Act) by Finance Act 2004 (c. 12), Sch. 20 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in Sch. 15 para. 15(f) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(16)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 15 para. 15(fa) inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 16 para. 1(2) (with Sch. 16 para. 1(4))"
    }
  ],
  "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/15/paragraph/15",
    "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."
}