[297B The proportion of skilled employees requirement]
Income Tax Act 2007 (2007 c 3) | Legislation

[297B  The proportion of skilled employees requirement]

[(1)     The requirement of this section is that, where the conditions in subsection (2) are met, at all times in the period of 3 years beginning with the issue of the relevant holding—

(a)     if the relevant company is a single company, the FTE skilled employee number must be at least 20% of

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