The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 No. 954

PART 2 CONSEQUENTIAL AMENDMENTS TO PRIMARY LEGISLATION COMING INTO FORCE ON 6TH APRIL 2008

The Income and Corporation Taxes Act 1988 (c. 1)

Interpretation of the Corporation Tax Acts

13.  In section 834(1)(1), in the definition of “statutory insolvency arrangement”, for paragraph (b) substitute—

“(b) a compromise or arrangement that has taken effect under Part 26 of the Companies Act 2006, or”.

(1)

The definition of “statutory insolvency arrangement” was inserted by paragraph 8 of Schedule 4 to the Finance Act 2005 (c. 7).