http://www.legislation.gov.uk/id/ukpga/2013/29

PART 1Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 3Corporation tax: general

Losses, other reliefs and deductions

33Change in company ownership: shell companies

Schedule 13—

(a)

inserts into Part 14 of CTA 2010 (change in company ownership) a new Chapter 5A (shell companies: restrictions on relief), and

(b)

makes consequential provision.