Related Commentary  

394A(1)  For the purposes of the sales of lessors Chapters there is a qualifying change of ownership in relation to a company (“A”) on any day if there is a relevant change in the relationship on that day between A and a principal company of A unless any of the following apply–

394A(2)  If the qualifying change of ownership would (but for this subsection) occur on any day as a result of–

(a)section 393 or 394ZA, or

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