Related Commentary  Related HMRC Manuals

382(1)  This Chapter applies if there is a relevant change in the relationship between a company carrying on a business of leasing plant or machinery otherwise than in partnership with other persons and a principal company of the company.

382(2)  For the meaning of “business of leasing plant or machinery”, see sections 387 to 391.

382(3)  For the meaning of “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394.

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