(1)Chapter 2 restricts relief for trading losses in some cases where there is a change in the ownership of a company.
(2)Chapters 3 and 4 restrict relief in some cases where there is a change in the ownership of a company with investment business.
(3)Chapter 5 restricts relief for property losses in some cases where there is a change in the ownership of a company without investment business.
(4)Chapter 6 enables unpaid corporation tax to be recovered from a linked person in some cases where there is a change in the ownership of a company.
(5)Chapter 8 contains supplementary provision.
(6)See also Chapter 7 of Part 22 (recovery of unpaid corporation tax due from non-UK resident company).
(7)For the meaning of—
(a)“change in the ownership of a company”, see Chapter 7,
(b)“company with investment business”, see section 729, and
(c)“linked” person, see section 706.