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
”
.