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