Statute
Section 392 — Corporation Tax Act 2010: “Relevant change in relationship”
Text of the provision Official document
“Relevant change in relationship” 392 For the purposes of the sales of lessors Chapters there is a relevant change in the relationship between a company (“A”) and a principal company of A on any day in any of the circumstances in section 393 or 394 (qualifying 75% subsidiaries and consortium relationships) . or section 394ZA (company joining tonnage tax group)
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →