{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-382",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-382.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/382",
  "kind": "section",
  "number": "382",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter applies if there is a relevant change in the relationship between a company carrying on a business of leasing plant or machinery otherwise than in partnership with other persons and a principal company of the company..\n(2) For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.\n(3) For the meaning of “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394.\n(4) As to cases where there is a qualifying change of ownership in relation to a company carrying on a business of leasing plant or machinery in partnership with other persons, see Chapter 4.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 382(1) substituted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 382(1) inserted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 382(3) substituted (with effect in accordance with Sch. 18 para. 9 of the amending Act) by Finance Act 2010 (c. 13), Sch. 18 para. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/382",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}