Version Superseded: 01/04/2010
Point in time view as at 21/07/2008.
There are currently no known outstanding effects for the Finance Act 2006, Cross Heading: No qualifying change of ownership in the case of certain intra-group reorganisations.
13(1)This paragraph applies if—U.K.
(a)a relevant change in the relationship between a company (“company A”) and a principal company of company A occurs on any day,
(b)that change occurs by reference to company A or any other company ceasing to be a qualifying 75% subsidiary on that day, and
(c)company A, and every company by reference to which that change occurs, are qualifying 75% subsidiaries of the principal company concerned at the start and end of that day.
(2)For the purposes of this Schedule, there is no qualifying change of ownership in relation to company A on that day as a result of that change in the relationship.
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