# Corporation Tax Act 2010, Section 392: “Relevant change in relationship”

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

For the purposes of the sales of lessors Chapters there is a relevant change in the relationship between a company (“A”) and a principal company of A on any day in any of the circumstances in section 393 or 394 (qualifying 75% subsidiaries and consortium relationships) or section 394ZA (company joining tonnage tax group).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/392 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-392
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.