SCHEDULES

SCHEDULE 9Arrangements and reconstructions for companies in financial difficulty

PART 2Consequential amendments

Corporation Tax Act 2010

43

1

Part 7ZA (restrictions on obtaining certain deductions) is amended as follows.

2

In section 269ZH (meaning of “insolvency procedures”), in subsection (5)(a), after “Part 26” insert “ or 26A ”.

3

In section 269ZY (meaning of “relevant reversal credit”), in subsection (8)(b), after “Part 26” insert “ or 26A ”.