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Corporation Tax Act 2009
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326Writing off government investments
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(1)This section applies if a government investment in a company is written off by the release of a liability to pay any amount under a debtor relationship of the company.
(2)The company is not required to bring into account a credit for the purposes of this Part in respect of the release.
(3)Section 400(7) and (8) of ICTA (write-off of government investment) applies for interpreting the reference in subsection (1) to a government investment in a company being written off as it applies for the purposes of section 400(1) of that Act.
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