Income Tax (Trading and Other Income) Act 2005

[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.]