Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 8 U.K. Relief from corporation tax for losses and other amounts

PART 2 U.K. Other amendments of CTA 2010

Amendments of Chapter 7 of Part 14 of CTA 2010 U.K.

13 U.K. Chapter 7 of Part 14 of CTA 2010 (meaning of “change in the ownership of a company”) is amended as follows.

14 U.K. In section 719(4A) (certain acquisitions giving rise to a change in the ownership of a company) for “2D” substitute “ 2E ”.

15 U.K. 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, ”.