Section 382 — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 382 1 This Chapter applies if there is a relevant change in the relationship between a company carrying on a business of leasing plant or machinery otherwise than in partnership with other persons and a principal company of the company. .
2 For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.
3 For the meaning of “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394.
4 As to cases where there is a qualifying change of ownership in relation to a company carrying on a business of leasing plant or machinery in partnership with other persons, see Chapter 4.
Official source: legislation.gov.uk
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