Point in time view as at 31/12/2020.
Finance Act 2016, Cross Heading: Payment is up to date with all changes known to be in force on or before 06 March 2025. 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.
(1)Sections 130 and 131 of FA 2008 (which deal with the availability of set-off in England and Wales and Northern Ireland) extend also to Scotland.
(2)Accordingly, those sections are amended as follows.
(3)In section 130—
(a)omit subsection (10), and
(b)in the heading omit “: England and Wales and Northern Ireland”.
(4)In section 131—
(a)in subsection (5), in paragraph (a), after “winding up order” insert “ or award of sequestration ”,
(b)in that subsection, omit the “or” at the end of paragraph (d) and after paragraph (e) insert “, or
(f)that person's estate becomes vested in any other person as that person's trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985).”, and
(c)omit subsection (9).
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