{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCLA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1218ZCLA.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1218ZCLA",
  "kind": "section",
  "number": "1218ZCLA",
  "heading": "No claim if company in administration or liquidation",
  "text": "(1) A company may not make a claim under section 1218ZCE or section 1218ZCH at a time when it is in administration or liquidation.\n(2) For the purposes of this section, a company is in administration if—\n(a) it is in administration under Part 2 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), or\n(b) a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.\n(3) For the purposes of this section, a company is in liquidation if—\n(a) it is in liquidation within the meaning of section 247 of that Act or Article 6 of that Order, or\n(b) a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 15E inserted (for specified purposes and with effect in accordance with Sch. 6 paras. 20, 21(1)(a) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 6 para. 1 (with Sch. 6 para. 21(3))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 1218ZCLA and cross-heading inserted (with effect in accordance with Sch. 5 para. 9(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 5 para. 9(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1218ZCLA",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}