ETASSUM52000 - Enterprise Management Incentives (EMI): Qualifying companies: Contents

1. ETASSUM52010

   Qualifying companies: Introduction
2. ETASSUM52020

   Qualifying companies: Advance assurance that a company will qualify for EMI
3. ETASSUM52030

   Qualifying companies: Independence requirement
4. ETASSUM52031

   Arrangements leading to loss of Independence
5. ETASSUM52040

   Qualifying companies: Qualifying subsidiaries
6. ETASSUM52050

   Qualifying companies: Qualifying property managing subsidiaries
7. ETASSUM52060

   Qualifying companies: Gross assets requirements
8. ETASSUM52070

   Qualifying companies: Number of employees requirement
9. ETASSUM52080

   Qualifying companies: Trading activities & UK permanent establishment requirement
10. ETASSUM52090

    Qualifying companies: Trading activities requirement for a parent company
11. ETASSUM52100

    Qualifying companies: Excluded activities
12. ETASSUM52105

    Excluded activities: Substantial part
13. ETASSUM52110

    Excluded activities: Dealing in goods otherwise than in ordinary wholesale and retail distribution
14. ETASSUM52120

    Excluded activities: Leasing of certain ships
15. ETASSUM52130

    Excluded activities: Receipt of royalties or licence fees
16. ETASSUM52140

    Excluded activities: Property development
17. ETASSUM52150

    Excluded activities: Shipbuilding, coal and steel production
18. ETASSUM52160

    Excluded activities: Hotels and comparable establishments
19. ETASSUM52170

    Excluded activities: Nursing homes and residential care homes
20. ETASSUM52180

    Excluded activities: Provision of facilities for another business
21. ETASSUM52190

    Excluded activities: banking, insurance, money-lending, debt-factoring, hire-purchase financing or 'other' financial activities
22. ETASSUM52200

    Excluded activities: providing legal or accountancy services
23. ETASSUM52210

    Excluded activities: farming or market gardening
24. ETASSUM52220

    Excluded activities: holding, managing or occupying woodlands, any other forestry activities or timber production