# Income Tax Act 2007, Section 257DM: The qualifying subsidiaries requirement


Any subsidiary that the issuing company has at any time in period B must be a qualifying subsidiary of the company.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/257DM (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-257DM
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.