Sch 18 para 2
(1) Section 382 (introduction to Chapter) is amended as follows. (2) In subsection (1)— (a) for “qualifying change of ownership in relation to” substitute “ relevant change in the relationship between ” , and (b) insert at the end “ and a principal company of the company. ” (3) In subsection (3), for “ “qualifying change of ownership”, see sections 392 to 398.” substitute “relevant change in the relationship between a company and a principal company of the company”, see sections 392 to 394. ”