Part 5Enterprise investment scheme
Chapter 4The issuing company
Introduction
180Overview of Chapter
The issuing company is a qualifying company in relation to the relevant shares if the requirements of this Chapter are met as to—
F2za
UK permanent establishment (see section 180A),
zb
financial health (see section 180B),
a
trading (see section 181),
b
the issuing company to carry on the qualifying business activity (see section 183),
c
unquoted status (see section 184),
d
control and independence (see section 185),
e
gross assets (see section 186),
F1ea
number of employees (see section 186A),
f
qualifying subsidiaries (see section 187), and
g
property managing subsidiaries (see section 188).