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HMRC internal manual

Company Taxation Manual

Close companies: close investment holding companies: 'qualifying company'

CTA2010/S34 (4) (formerly ICTA88/S13A (3))

A ‘qualifying company’ in relation to the relevant company is a company which is under the control of the relevant company or of a company which controls the relevant company and exists wholly or mainly for either or both of the purposes referred to in CTA2010/S34 (2)(a) or (b) - that is, the company is, broadly, a trading company or a property investment company.