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


Any subsidiary that the social enterprise has at any time in the shorter applicable period must be a qualifying subsidiary of the social enterprise.

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