Section 257DM The qualifying subsidiaries requirementF1
Any subsidiary that the issuing company has at any time in period B must be a qualifying subsidiary of the company.
Annotations
Textual amendments
- F1
Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1
Notes on Part 5A
Modifications
- C1
Pt. 5A applied by Taxation of Chargeable Gains Act 1992 (c. 12), Sch. 5BB para. 8(4) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 6 para. 5)