# Income Tax Act 2007, Section 140: The qualifying subsidiaries requirement


(1) The qualifying subsidiaries requirement is that any subsidiary that the company has must be a qualifying subsidiary of the company.
(2) In this section “qualifying subsidiary” is to be read in accordance with section 191.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/140 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.