Part 9Leasing plant or machinery
Chapter 3Sales of lessors: leasing business carried on by a company alone
Introduction
382Introduction to Chapter
(1)
This Chapter applies if there is a qualifying change of ownership in relation to a company carrying on a business of leasing plant or machinery otherwise than in partnership with other persons.
(2)
For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.
(3)
For the meaning of “qualifying change of ownership”, see sections 392 to 398.
(4)
As to cases where there is a qualifying change of ownership in relation to a company carrying on a business of leasing plant or machinery in partnership with other persons, see Chapter 4.