# Finance Act 2010, Paragraph 2


(1) Section 382 (introduction to Chapter) is amended as follows.
(2) In subsection (1)—
(a) for “qualifying change of ownership in relation to” substitute “ relevant change in the relationship between ”, and
(b) insert at the end “ and a principal company of the company. ”
(3) In subsection (3), for “ “qualifying change of ownership”, see sections 392 to 398.” substitute “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394. ”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.