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Finance Act 2010
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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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