Point in time view as at 14/03/2012.
Corporation Tax Act 2010, Section 83 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)The property managing subsidiaries requirement is that any property managing subsidiary that the company has must be a qualifying 90% subsidiary of the company.
(2)In this section—
“property managing subsidiary” has the meaning given by section 188(2) of ITA 2007, and
“qualifying 90% subsidiary” has the meaning given by section 190 of that Act.
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