Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2010 section 393
Qualifying 75% subsidiaries
Section 393 defines what a "principal company" is in relation to a leasing company and explains when a "relevant change" occurs in that relationship, which can trigger consequences under the rules on sales of lessors' leasing businesses.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.