The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016

Corporation Tax Act 2009U.K.

This section has no associated Explanatory Memorandum

33.  In section 1319 of the Corporation Tax Act 2009(1) (other definitions), in paragraph (a) of the definition of “statutory insolvency arrangement”(2), 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. 33 in force at 30.11.2016, see art. 1

(2)

The definition of “statutory insolvency arrangement” was inserted by the Corporation Tax Act 2010 (c.4), paragraph 701(3) of Schedule 1.