Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1985

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

31Insolvency

At the end of subsection (4) of section 31 of the principal Act (power by regulations to make provisions for persons who carry on a business of a taxable person who has become bankrupt or incapacitated etc.) there shall be added the following subsection—

“(5)In relation to a company which is a taxable person, the reference in subsection (4) above to the taxable person having become bankrupt or incapacitated shall be construed as a reference to its being in liquidation or receivership or to an administration order being in force in relation to it.”

Yn ôl i’r brig

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