SCHEDULES
SCHEDULE 13U.K.Change in ownership of shell company: restriction of relief
Consequential amendmentsU.K.
2U.K.In Schedule 4 to that Act (index of defined expressions) insert at the appropriate places—
“the actual accounting period (in Chapter 5A of Part 14) | section 705B(4)” |
“the change in ownership (in Chapter 5A of Part 14) | section 705A(2)” |
“the company (in Chapter 5A of Part 14) | section 705A(2)” |
“notional accounting periods (in Chapter 5A of Part 14) | section 705B(4)” |
“shell company (in Chapter 5A of Part 14) | section 705A(2)”. |