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Corporate Insolvency and Governance Act 2020
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- UK Public General Acts
- 2020 c. 12
- SCHEDULE 9
- PART 2
- Corporation Tax Act 2010
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There are currently no known outstanding effects for the Corporate Insolvency and Governance Act 2020, Cross Heading: Corporation Tax Act 2010.
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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 ”.
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