# Corporation Tax Act 2010, Section 676CA: Introduction to Chapter


(1) This Chapter applies if on or after 1 April 2017 there is a change in the ownership of a company (“the transferred company”).
(2) In this Chapter—
“the change in ownership” means the change in ownership mentioned in subsection (1);
“the transferred company” has the meaning given by subsection (1).

---
Source: https://www.legislation.gov.uk/ukpga/2010/4/section/676CA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-676CA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.