Statute
Section 705A — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 705A 1 This Chapter applies where there is a change in the ownership of a shell company.
2 In this Chapter— “ the change in ownership ” means the change in ownership mentioned in subsection (1); “ the company ” means the company mentioned in subsection (1); “ shell company ” means a company that—
is not carrying on a trade, is not a company with investment business, and is not carrying on a UK property business.
Official source: legislation.gov.uk
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