Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 14: Change in company ownership
Chapter 7: Meaning of “change in the ownership of a company”
Section 723: Changes in indirect ownership
2246.This section extends the basic rule about changes in company ownership in section 719. It is based on section 769 of ICTA.
2247.The basic rule in section 719 only relates to the direct ownership of a company. It does not capture a change in the ultimate ownership of a company, so this section contains additional rules for groups of companies.
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