Part 9Leasing plant or machinery
Chapter 3Sales of lessors: leasing business carried on by a company alone
F1 “Qualifying change of ownership”
Annotations:
Amendments (Textual)
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).
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