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Corporation Tax Act 2010

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50(1)Sub-paragraph (2) applies in relation to—U.K.

(a)an administration order under Part 3 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I.19)) the petition for which was presented before 6 April 2007, or

(b)any corresponding order under the law of a country or territory outside the United Kingdom the proceedings for which were instituted before that date.

(2)Section 252 of ITA 2007 (as it applies for the purposes of Chapter 5 of Part 4 of this Act) applies with the substitution for subsection (2) of—

“(2)A company is “in administration” if—

(a)it is in administration within the meaning of Schedule B1 to the Insolvency Act 1986, or

(b)there is in force in relation to it—

(i)an administration order under Part 3 of the Insolvency (Northern Ireland) Order 1989, or

(ii)any corresponding order under the law of a country or territory outside the United Kingdom.”

(3)For the purposes of sub-paragraph (2), section 252 of ITA 2007 applies for the purposes of Chapter 5 of Part 4 of this Act in any case where—

(a)it is applied by section 80(5) of this Act,

(b)it applies for the purposes of section 190 of ITA 2007 as applied by section 83(2) of this Act, or

(c)it applies for the purposes of section 191 of ITA 2007 as applied by section 79(7), 81(4), 82(2) or 84(4) of this Act.

(4)In relation to an administration order under Part 2 of the Insolvency Act 1986 the petition for which was presented before 15 September 2003, section 252 of ITA 2007 (as applied by section 80(5) of this Act) applies with the substitution for subsection (2) of—

“(2)A company is “in administration” if there is in force in relation to it—

(a)an administration order under Part 2 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989, or

(b)any corresponding order under the law of a country or territory outside the United Kingdom.”

(5)Section 252 of ITA 2007 (as applied by section 80(5) of this Act) does not apply in relation to shares issued before 21 March 2000.

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