Part 4Loss relief
Chapter 6Losses on disposal of shares
Qualifying trading companies: the requirements
141The property managing subsidiaries requirement
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),
“qualifying 90% subsidiary” has the meaning given by section 190.