Textual Amendments
F1Pt. 5B inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1
(1)The requirements in this section apply during the shorter applicable period.
(2)The social enterprise must not be a member of any partnership.
(3)Each 90% social subsidiary of the social enterprise must not be a member of a partnership.]