29 Sale of lessors: consortium relationships
Finance Act 2010 (2010 c 13) | Legislation

29  Sale of lessors: consortium relationships

(1)     Chapters 3 and 4 of Part 9 of CTA 2010 (sales of lessors) are amended as follows.

(2)     In section 393(7) (qualifying 75% subsidiaries), omit “or 90%”.

(3)     In section 394 (consortium relationships)—

(a)     in subsections (1)(b),

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