Finance (No. 2) Act 2015

This section has no associated Explanatory Notes

16(1)Section 326 (restructuring to which section 327 applies) is amended as follows.U.K.

(2)In subsection (1), for “Section 327 applies” substitute “ Sections 326A and 327 apply ”.

(3)In subsection (4) for the words from the beginning to “as being met” substitute “ Nothing in section 326A treats any of the requirements of Chapter 3 as being met, and nothing in section 327 treats any of the requirement of Chapter 4 as being met ”.

(4)In subsection (5), before “327” insert “ 326A does not treat any requirement of Chapter 3 as being met and section ”.