This section has no associated Explanatory Notes
40SThere is a change in the control of a company if—
(a)a person who controls the company (alone or with others) ceases to do so,
(b)a person obtains control of the company (alone or with others), or
(c)the company is wound up.
Commencement Information
I1 Sch. 10 para. 40 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2