BLM80300 – Sale of lessor companies and similar arrangements: establishing change of ownership: contents

BLM80305Qualifying change of ownership (FA06/Sch10/Para6(4))
BLM80310Identifying the principal company: groups (FA06/Sch10/Para11)
BLM80315Identifying a qualifying change in ownership (FA06/SCH10/PARA11)
BLM80319Consortia
BLM80340Exceptions to qualifying change of ownership (FA06/SCH10/PARA13)
BLM80345Meaning of 75% or 90% subsidiary etc (FA06/SCH10/PARA15)
BLM80350Control and companies without share capital (FA06/SCH10/PARA15)

 

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