Part 13Other special types of company etc
Chapter 6Banks etc in compulsory liquidation
640Relationship of Chapter with other corporation tax provisions
1
If a winding up receipt arising from the deposit-taking trade is chargeable to corporation tax under this Chapter it is not chargeable to corporation tax under any other provision.
2
This Chapter has effect regardless of section 464(1) of CTA 2009 (priority of loan relationship provisions).