Point in time view as at 10/07/2003.
Finance Act 2003, Paragraph 5 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)Subject to sub-paragraph (2), this Schedule has effect in relation to companies which enter administration (whether under the Insolvency Act 1986 (c. 45) or otherwise) on or after the commencement of section 248 of the Enterprise Act 2002 (c. 40) (which substitutes Part 2 of the Insolvency Act 1986 (administration)).U.K.
(2)Paragraph 4 has effect in relation to companies which—
(a)are in insolvent liquidation or insolvent administration immediately before 9th April 2003, or
(b)go into insolvent liquidation or insolvent administration on or after that date.
For this purpose “insolvent liquidation” and “insolvent administration” are to be construed in accordance with paragraph 6A of Schedule 9 to the Finance Act 1996 (c. 8) (as amended by paragraph 4 above).
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