{
  "url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-5.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "schedule/18/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "After section 394 insert—\n“ “Qualifying change of ownership”\n“Qualifying change of ownership”\n394A For the purposes of the sales of lessors Chapters there is a qualifying change of ownership in relation to a company (“A”) on any day if there is a relevant change in the relationship on that day between A and a principal company of A unless any of the following apply—\n(a) section 395(2),\n(b) section 396(2), or\n(c) section 398A(2) or (5).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/5",
    "retrieved_at": "2026-10-29T09:10:09.149991+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}