- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 17/07/2012.
Corporation Tax Act 2010, Section 641 is up to date with all changes known to be in force on or before 29 August 2024. 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.
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(1)This section applies for the purposes of this Chapter.
(2)Winding up proceedings start against a company at the time when the petition for its winding up by the court is presented.
(3)There is the permanent cessation of a company's trade if—
(a)the company ceases to carry on the trade, or
(b)the company ceases to be within the charge to corporation tax in respect of the trade,
whether or not the trade is in fact ceased.
(4)A company is insolvent at any time if at that time—
(a)it is unable to pay its debts as they fall due, or
(b)the value of its assets is less than the amount of its liabilities (including its contingent and prospective liabilities).
(5)“Company” means—
(a)a company as defined in section 1(1) of the Companies Act 2006, or
(b)an unregistered company as defined in section 220 of the Insolvency Act 1986 or Article 184 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I.19)).
(6)For the meaning of “deposit-taking trade” and “winding up receipt”, see sections 635(3) and 636(3) respectively.
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