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The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008
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32.—(1) Amend Schedule 3 as follows.
(2) In paragraph 37(4) for paragraphs (a) and (b) substitute “section 899 of the Companies Act 2006 (court sanction for compromise or arrangement)”.
(3) In paragraph 38(2) for paragraphs (b) and (c) substitute—
“(b)obtains control of the scheme company as a result of a compromise or arrangement sanctioned by the court under section 899 of the Companies Act 2006 (court sanction for compromise or arrangement); or
(c)becomes bound or entitled to acquire shares in the scheme company under sections 979 to 982 of that Act (takeover offers: right of offeror to buy out minority shareholder).”.
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