# Finance Act 2013, Section 33: Change in company ownership: shell companies


Schedule 13—
(a) inserts into Part 14 of CTA 2010 (change in company ownership) a new Chapter 5A (shell companies: restrictions on relief), and
(b) makes consequential provision.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/33 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.