# Finance Act 2010, Paragraph 4


For section 392 (and the italic heading before it) substitute—
“ “Relevant change in relationship”
“Relevant change in relationship”
392 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).”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.