Paragraph 32 I1

England, Wales and Scotland

In Part VI of Schedule 6 (climate change levy: credits and repayments) in paragraph 75—

(a)

in sub-paragraph (2)(a) after “administration order is made” insert “or an administrator is appointed”,

(b)

in sub-paragraph (3)(a)—

(i)

omit “, administration order”, and

(ii)

after “sequestration” insert “or the appointment of an administrator”,

(c)

for sub-paragraph (3)(b)(i) substitute—

“(i)

immediately upon the appointment of an administrator in respect of the person ceasing to have effect;”, and

(d)

in sub-paragraph (5) in the definition of “administration order” for “section 8 of” substitute “Schedule B1 to”.

Annotations