# The Bank Recovery and Resolution Order 2014, Article 123: Corporation Tax Act 2009


In section 322 of the Corporation Tax Act 2009 (release of debts: cases where credits are not required to be brought into account), in subsection (5A), after “consequence of” insert “the making of a mandatory reduction instrument or a third country instrument or”.

---
Source: https://www.legislation.gov.uk/ukdsi/2014/9780111123782/article/123 (the official version)
Page: https://openlegislation.uk/draft-bank-recovery-and-resolution-order-2014/article-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.