Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2024

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Relief not to be available for companies in insolvency

9(1)After section 1218ZCL insert—

“Companies in insolvency
1218ZCLANo claim if company in administration or liquidation

(1)A company may not make a claim under section 1218ZCE or section 1218ZCH at a time when it is in administration or liquidation.

(2)For the purposes of this section, a company is in administration if—

(a)it is in administration under Part 2 of the Insolvency Act 1986 or Part 3 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), or

(b)a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.

(3)For the purposes of this section, a company is in liquidation if—

(a)it is in liquidation within the meaning of section 247 of that Act or Article 6 of that Order, or

(b)a corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.”

(2)That amendment has effect in relation to claims made on or after 1 April 2024.

Yn ôl i’r brig

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