- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax (Trading and Other Income) Act 2005
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Changes over time for: Section 259
Changes to legislation:
There are currently no known outstanding effects for the Income Tax (Trading and Other Income) Act 2005, Section 259.
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[F1259Meaning of “statutory insolvency arrangement”U.K.
This
adran has no associated
Nodiadau Esboniadol
In this Part “statutory insolvency arrangement” means—
(a)a voluntary arrangement that has taken effect under or as a result of the Insolvency Act 1986, [F2the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016],
[F3(b)a compromise or arrangement that has taken effect under Part 26 [F4or 26A] of the Companies Act 2006],
(c)any arrangement or compromise of a kind corresponding to any of those mentioned in paragraph (a) or (b) that has taken effect under or by virtue of the law of a country or territory outside the United Kingdom.]
Textual Amendments
F1S. 259 substituted (with effect as mentioned in Sch. 6 para. 3(2) of the amending Act) by Finance (No. 2) Act 2005 (c. 22), s. 37, Sch. 6 para.3(1)
F2Words in s. 259(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 27
F3S. 259(b) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954), arts. 1(1), 37 (with art. 4)
F4Words in s. 259(b) inserted (26.6.2020) by Corporate Insolvency and Governance Act 2020 (c. 12), s. 49(1), Sch. 9 para. 28 (with ss. 2(2), 5(2))
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