Paragraph 33 Corporation Tax Act 2009
In section 1319 of the Corporation Tax Act 2009f1 (other definitions), in paragraph (a) of the definition of “statutory insolvency arrangement”f2, for the words from “Schedule” to the end substitute “the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016”.
Annotations
Footnotes
- f1
- f2
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The definition of “statutory insolvency arrangement” was inserted by the Corporation Tax Act 2010 (c.4), paragraph 701(3) of Schedule 1.