The requirements The requirements
United Kingdom
- 180AThe UK permanent establishment requirement
- 180BThe financial health requirement
- 181The trading requirement
- 182Ceasing to meet trading requirement because of administration or receivership
- 183The issuing company to carry on the qualifying business activity requirement
- 184The unquoted status requirement
- 185The control and independence requirement
- 186The gross assets requirement
- 186AThe number of employees requirement
- 187The qualifying subsidiaries requirement
- 188The property managing subsidiaries requirement