# Finance Act 2000, Paragraph 15

Extent: E+W+S+N.I.

The issuing company is a qualifying issuing company in relation to the relevant shares if the requirements of this Part are met as to—
(a) unquoted status (see paragraph 16);
(b) independence (see paragraph 17);
(c) individual-owners (see paragraph 18);
(d) partnerships and joint ventures (see paragraph 19);
(e) qualifying subsidiaries (see paragraph 20);
(ea) property managing subsidiaries (see paragraph 21A);
(f) gross assets (see paragraph 22); ...
(fa) number of employees (see paragraph 22A); and
(g) trading activities (see paragraph 23).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.