SolvedCrossheading Election out of qualifying change of ownership
From legislation.gov.uk
Contents
- Section 398A Election out of qualifying change of ownership
- Section 398B The election
- Section 398C Special treatment of A's trade or business that includes leasing
- Section 398D Restrictions on use of losses etc
- Section 398E Restriction on artificial losses or reductions in profits
- Section 398F Limit on availability of capital allowances to A
- Section 398G Transfers into and out of A