Direct Tax Acts, Finance Act 2014
505 Application to subsidiaries
FA11 s33(1)(a)
[(1) A qualifying company may in the relevant period have one or more subsidiaries if—
(a) the conditions set out in subsection (2) are satisfied in...
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.