32. In Part VI of Schedule 6 (climate change levy: credits and repayments) in paragraph 75—
(a)in sub-paragraph (2)(a) after “administration order is made” insert “or an administrator is appointed”,
(b)in sub-paragraph (3)(a)—
(i)omit “, administration order”, and
(ii)after “sequestration” insert “or the appointment of an administrator”,
(c)for sub-paragraph (3)(b)(i) substitute—
“(i)immediately upon the appointment of an administrator in respect of the person ceasing to have effect;”, and
(d)in sub-paragraph (5) in the definition of “administration order” for “section 8 of” substitute “Schedule B1 to”.