Part 14

Change in company ownership
Chapter 7

Meaning of “change in the ownership of a company”

Supplementary provision

Interpretation of Chapter
726
In this Chapter—
- “ownership” means beneficial ownership (and references to acquisition and shareholder are construed accordingly), and
- “shares” includes stock.
Word in s. 726 inserted (with effect in accordance with s. 37(6) of the amending Act) by Finance Act 2014 (c. 26), s. 37(5)
Pt. 14 applied (1.4.2022 in relation to accounting periods beginning on or after that date) by Finance Act 2022 (c. 3), s. 51(1), Sch. 7 para. 20
Pt. 14 applied (with modifications) (14.7.2022) by Energy (Oil and Gas) Profits Levy Act 2022 (c. 40), Sch. 1 para. 18 (with ss. 15(1), 16(1), 17)