Introduction Overview Overview Section 395: No qualifying change of ownership in the case of certain intra–group reorganisations
1209.This section ensures that there is no qualifying change of ownership of A in the case of certain group reorganisations. It is based on paragraph 13 of Schedule 10 to FA 2006.
1210.The group reorganisations in question are ones following which A and all other companies involved remain qualifying 75% subsidiaries of the same principal company as before the reorganisation.