“Qualifying change of ownership” “Qualifying change of ownership”F1
- 394A“Qualifying change of ownership”
- 395No qualifying change of ownership in certain intra-group reorganisations
- 396No qualifying change of ownership where principal company's interest in consortium company unchanged
- 397Companies owned by consortiums and members of consortiums
- 398“Qualifying 75% ... subsidiary” etc
Annotations
Textual amendments
- F1
S. 394A and cross-heading inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 5