[F1394A“Qualifying change of ownership”U.K.
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For the purposes of the sales of lessors Chapters there is a qualifying change of ownership in relation to a company (“A”) on any day if there is a relevant change in the relationship on that day between A and a principal company of A unless any of the following apply—
(a)section 395(2),
(b)section 396(2), or
(c)section 398A(2) or (5).]
Textual Amendments
F1 S. 394A and cross-heading inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 5