Restrictions on payment Restrictions on paymentF1
United Kingdom
- 1179CGNo credit payable if company in administration or liquidation
- 1179CHNo credit payable if certain tax matters outstanding
Annotations
Textual amendments
- F1
Pt. 14A inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 2 para. 1 (with Sch. 2 paras. 16(1), 17-25)