# Finance Act 2022, Paragraph 20: Change in company ownership

Extent: E+W+S+N.I.

Part 14 of CTA 2010 (change in company ownership) applies, with any necessary modifications, in relation to RPDT group relief under Part 2 of this Schedule, and RPDT group relief for carried-forward losses under Part 3 of this Schedule, as it applies in relation to loss relief under Parts 5 and 5A to that Act (group reliefs).

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/7/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-7/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.