Introduction Overview Chapter 1: Introduction Section 358: Introduction to Part
1109.This section provides an overview of the Chapters of the Part and their subject matter. It is based on paragraph 1 of Schedule 10 to FA 2006.
1110.Subsection (4) defines the term “the sales of lessors Chapters” to mean Chapters 3 to 6 of this Part.
1111.Subsections (5) to (7) introduce, and provide signposts to the definitions of, a “qualifying change of ownership” and a “qualifying change in a company’s interest in a business”. These are the events which give rise to charges and reliefs under the sales of lessors Chapters.