Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section Schedule 5 paragraph 14
The trading activities requirement: parent company
Section Schedule 5 paragraph 14 sets out the trading activities requirement that a parent company must satisfy for the purposes of the Enterprise Management Incentives (EMI) scheme, ensuring that the group as a whole is substantially engaged in qualifying trades rather than non-qualifying activities.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.