[212G Qualifying 75% subsidiaries]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[212G  Qualifying 75% subsidiaries]

[(1)     For the purposes of sections 212E and 212F a company (“the subsidiary company”) is a qualifying 75% subsidiary of another company (“the parent company”) if condition 1 or 2 is met and condition 3 is met.

(2)     Condition 1 is that—

(a)     the subsidiary company has ordinary share capital, and

(b)     the subsidiary

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