# Finance Act 2010, Paragraph 5


After section 394 insert—
“ “Qualifying change of ownership”
“Qualifying change of ownership”
394A 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—
(a) section 395(2),
(b) section 396(2), or
(c) section 398A(2) or (5).”

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/18/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-18/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.