- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
Point in time view as at 21/07/2008. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 2002, Paragraph 95A.
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[F195A(1)For the purposes of this Schedule, a person (“P”) shall be treated as a related party in relation to a company (“C”) within a Case in paragraph 95(1) if P would be a related party in relation to C within that Case but for any person (other than an individual) being the subject of—
(a)insolvency arrangements, or
(b)equivalent arrangements under the law of any country or territory (whether made when the person is solvent or insolvent).
(2)For the purpose of this paragraph, “insolvency arrangements” includes—
(a)arrangements under which a person acts as the liquidator, provisional liquidator, receiver, administrator or administrative receiver of a company or partnership, and
(b)voluntary arrangements proposed or approved in relation to a company or partnership under Part 1 of the Insolvency Act 1986 or Part 2 of the Insolvency (Northern Ireland) Order 1989.
(3)In this paragraph—
“administrative receiver” means an administrative receiver within the meaning of section 251 of the Insolvency Act 1986 or Article 5(1) of the Insolvency (Northern Ireland) Order 1989,
“administrator” means a person appointed to manage the affairs, business and property of the company or partnership under Schedule B1 to that Act or to that Order, and
“receiver” means a person appointed as receiver of some or all of the property of the company or partnership under an enactment or under an instrument issued for the purpose of representing security for, or the rights of creditors in respect of, any debt.]
Textual Amendments
F1Sch. 29 para. 95A inserted (with effect in accordance with s. 65(2)-(5) of the amending Act) by Finance Act 2008 (c. 9), s. 65(1)
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