Interpretation of the Corporation Tax Acts
This section has no associated Explanatory Memorandum
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).