27. In section 259(a) of the Income Tax (Trading and Other Income) Act 2005(1) (meaning of “statutory insolvency arrangement”), for the words from “Schedule” to the end substitute “the Insolvency (Northern Ireland) Order 1989 or schedule 4 to the Bankruptcy (Scotland) Act 2016”.
Commencement Information
I1Sch. 1 para. 27 in force at 30.11.2016, see art. 1