{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZH",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-269ZH.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/269ZH",
  "kind": "section",
  "number": "269ZH",
  "heading": "“Insolvency procedures”",
  "text": "(1) For the purposes of section 269ZG a company is subject to insolvency procedures if—\n(a) it is in liquidation,\n(b) it is in administration,\n(c) it is in receivership, or\n(d) a relevant scheme has effect in relation to it.\n(2) A company is “in liquidation” for the purposes of this section if—\n(a) it is in liquidation within the meaning of section 247 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) A company is “in administration” for the purposes of this section if—\n(a) it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986 or Schedule B1 to the Insolvency (Northern Ireland) Order 1989, or\n(b) there is in force in relation to it under the law of a country or territory outside the United Kingdom any appointment corresponding to the appointment of an administrator under either of those Schedules.\n(4) A company is “in receivership” for the purposes of this section if there is in force in relation to it—\n(a) an order for the appointment of an administrative receiver, a receiver and manager or a receiver under Chapter 1 or 2 of Part 3 of the Insolvency Act 1986 or Part 4 of the Insolvency (Northern Ireland Order) 1989, or\n(b) any corresponding order under the law of a country or territory outside the United Kingdom.\n(5) In this section “relevant scheme” means a compromise or arrangement—\n(a) under section 425 of the Companies Act 1985, Article 418 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) or Part 26 or 26A of the Companies Act 2006, or\n(b) under any corresponding provision of the law of a country or territory outside the United Kingdom.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 7ZA inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 16"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 269ZH(5)(a) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 43(2) (with ss. 2(2), 5(2))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/269ZH",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}