(1)This Chapter applies if there is a [F1relevant change in the relationship between] a company carrying on a business of leasing plant or machinery otherwise than in partnership with other persons [F2and a principal company of the company.].
(2)For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.
(3)For the meaning of [F3“relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394.]
(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.
Textual Amendments
F1Words in s. 382(1) substituted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(2)(a)
F2Words in s. 382(1) inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(2)(b)
F3Words in s. 382(3) substituted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(3)