Corporate Insolvency and Governance Act 2020

Income Tax (Trading and Other Income) Act 2005

This adran has no associated Nodiadau Esboniadol

28In 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”.