PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 3 U.K. Corporation tax: general

Losses, other reliefs and deductions U.K.

33 Change in company ownership: shell companies U.K.

Schedule 13—

(a) inserts into Part 14 of CTA 2010 (change in company ownership) a new Chapter 5A (shell companies: restrictions on relief), and

(b) makes consequential provision.