Corporate Insolvency and Governance Act 2020 (c. 12)

SCHEDULES

SCHEDULE 9 Arrangements and reconstructions for companies in financial difficulty

PART 2 Consequential amendments

Income Tax (Trading and Other Income) Act 2005

28 In Part 2 of the Income Tax (Trading and Other Income) Act 2005 (trading income), in section 259 (meaning of “statutory insolvency arrangement”), in paragraph (b), after “Part 26” insert “or 26A”.