There are currently no known outstanding effects for the Finance Act 2010, Paragraph 2.
2(1)Section 382 (introduction to Chapter) is amended as follows.U.K.
(2)In subsection (1)—
(a)for “qualifying change of ownership in relation to” substitute “ relevant change in the relationship between ”, and
(b)insert at the end “ and a principal company of the company. ”
(3)In subsection (3), for “ “qualifying change of ownership”, see sections 392 to 398.” substitute “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394. ”
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