Corporation Tax Act 2010 (c. 4)

Part 14 U.K. Change in company ownership

Chapter 7 U.K. Meaning of “change in the ownership of a company”

Supplementary provision U.K.

726 Interpretation of Chapter U.K.

In this Chapter—

• “ownership” means beneficial ownership (and references to acquisition are construed accordingly), and

• “shares” includes stock.