[184C Sections 184A and 184B: meaning of “qualifying change of ownership”]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[184C  Sections 184A and 184B: meaning of “qualifying change of ownership”]

[(1)     For the purposes of sections 184A and 184B, there is a qualifying change of ownership in relation to a company at any time if any one or more of the following occur at that time—

(a)     the company joins a group of companies (see subsections (2) to (5)),

(b)     the company ceases to be a member of a group of companies,

(c)     the company becomes subject to different control (see subsections (6) to (9)).

(2)     Whether a company is a member of a group of companies at any time is determined in accordance with section 170.

(3)     But, apart from

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