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Legislation
Corporation Tax Act 2010

Crossheading “Qualifying change of ownership”

  • Section 394A “Qualifying change of ownership”
  • Section 395 No qualifying change of ownership in certain intra-group reorganisations
  • Section 396 No qualifying change of ownership where principal company's interest in consortium company unchanged
  • Section 397 Companies owned by consortiums and members of consortiums
  • Section 398 “Qualifying 75% ... subsidiary” etc
  1. Chapter 3 Sales of lessors: leasing business carried on by a company alone
  2. Crossheading “Qualifying change of ownership”

Crossheading “Qualifying change of ownership”

From legislation.gov.uk

Contents

  1. Section 394A “Qualifying change of ownership”
  2. Section 395 No qualifying change of ownership in certain intra-group reorganisations
  3. Section 396 No qualifying change of ownership where principal company's interest in consortium company unchanged
  4. Section 397 Companies owned by consortiums and members of consortiums
  5. Section 398 “Qualifying 75% ... subsidiary” etc
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