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Legislation

Corporation Tax Act 2010

Crossheading “Relevant change in relationship”

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Section 392 “Relevant change in relationship”
Section 393 Qualifying 75% subsidiaries
Section 394 Consortium relationships
Section 394ZA Company joining tonnage tax group

Corporation Tax Act 2010
Chapter 3 Sales of lessors: leasing business carried on by a company alone

Crossheading “Relevant change in relationship”

From legislation.gov.uk

Contents

Section 392 “Relevant change in relationship”
Section 393 Qualifying 75% subsidiaries
Section 394 Consortium relationships
Section 394ZA Company joining tonnage tax group

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