The requirements The requirements

United Kingdom

1. 286ZAThe risk-to-capital requirement
2. 286AThe UK permanent establishment requirement
3. 286BThe financial health requirement
4. 287The maximum qualifying investment requirement
5. 288The no guaranteed loan requirement
6. 289The proportion of eligible shares requirement
7. 290The trading requirement
8. 291The carrying on of a qualifying activity requirement
9. 292Ceasing to meet requirements because of administration or receivership
10. 292AThe maximum amount raised annually through risk finance investments requirement
11. 292AAMaximum risk finance investments when relevant holding is issued requirement
12. 292ABMaximum risk finance investments during the 5-year post-investment period requirement
13. 292BThe spending of money raised by SEIS investment requirement
14. 293The use of the money raised requirement
15. 294The relevant company to carry on the relevant qualifying activity requirement
16. 294AThe permitted company age requirement
17. 295The unquoted status requirement
18. 296The control and independence requirement
19. 297The gross assets requirement
20. 297AThe number of employees requirement
21. 297BThe proportion of skilled employees requirement
22. 298The qualifying subsidiaries requirement
23. 299The property managing subsidiaries requirement
24. 299AThe no disqualifying arrangements requirement