Statute
Section 676CA — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 676CA 1 This Chapter applies if on or after 1 April 2017 there is a change in the ownership of a company (“the transferred company”).
2 In this Chapter— “ the change in ownership ” means the change in ownership mentioned in subsection (1); “ the transferred company ” has the meaning given by subsection (1).
Official source: legislation.gov.uk
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