Search Legislation

Corporate Insolvency and Governance Act 2020

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Corporation Tax Act 2010

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Corporate Insolvency and Governance Act 2020, Cross Heading: Corporation Tax Act 2010. Help about Changes to Legislation

Corporation Tax Act 2010U.K.

42U.K.The Corporation Tax Act 2010 is amended as follows.

43(1)Part 7ZA (restrictions on obtaining certain deductions) is amended as follows.U.K.

(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 ”.

44U.K.In Part 14 (change in company ownership), in section 724A (disregard of change in parent company), in subsection (7)(a), after “Part 26” insert “ or 26A ”.

Back to top

Options/Help