# Corporation Tax Act 2010, Section 382: Introduction to Chapter

Extent: E+W+S+N.I.

(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..
(2) For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.
(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/382 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-382
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.