Taxes Consolidation Act 1997 Schedule 9 paragraph 2

Determinining whether a change of ownership has taken place

Paragraph 2 of Schedule 9 sets out rules for determining whether a change of ownership has taken place, by comparing shareholdings at two points in time within a three-year period.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.