SCHEDULES
SCHEDULE 8Relief from corporation tax for losses and other amounts
PART 2Other amendments of CTA 2010
Amendments of Chapter 7 of Part 14 of CTA 2010
13
Chapter 7 of Part 14 of CTA 2010 (meaning of “change in the ownership of a company”) is amended as follows.
14
In section 719(4A) (certain acquisitions giving rise to a change in the ownership of a company) for “2D” substitute “
2E
”
.
15
In section 721(4) (things other than ordinary share capital that may be taken into account in determining change in ownership), after “2D,” insert “
2E,
”
.