Direct Tax Acts, Finance Act 2018

492 Qualifying subsidiariesFA18 s25(1) [(1) In this Part, a qualifying subsidiary is one that— (a) satisfies the conditions set out in subsection (2) and, except where provided in subsection (3)...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.