[F1257DMThe qualifying subsidiaries requirementU.K.
This section has no associated Explanatory Notes
Any subsidiary that the issuing company has at any time in period B must be a qualifying subsidiary of the company.]
Textual Amendments
F1Pt. 5A inserted (17.7.2012) (with effect in accordance with Sch. 6 para. 24(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 6 para. 1