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Finance Act 2010

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5U.K.After section 394 insert—

“Qualifying change of ownership” U.K.

394A“Qualifying change of ownership”

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).

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