6.—(1) Paragraph 3 of Schedule 1 to the 2010 Act (notices requiring disclosure: defunct bodies) is amended as follows.
(2) In sub-paragraph (1)—
(a)in paragraph (a), omit “that P claims has been incurred to P by a body corporate, and”, and
(b)for paragraph (b) substitute—
“(b)P claims the liability has been incurred to P by—
(i)a body corporate, or
(ii)an unincorporated body other than a partnership, and
(c)the body has been dissolved,”.
(3) In sub-paragraph (2)(b), for “became defunct” substitute “was dissolved (or, if it has been dissolved more than once, immediately before it was last dissolved)”.
(4) Omit sub-paragraphs (4) and (5).
(5) At the end insert—
“(6) For the purposes of this paragraph—
(a)“dissolved” means dissolved under the law of England and Wales, Scotland or Northern Ireland (whether or not by a process referred to as dissolution), and
(b)a body has been dissolved even if, since it was dissolved, something has happened which has the effect that (but for this paragraph) the body is treated as not having been dissolved or as no longer being dissolved.”
(6) In the heading of the paragraph, for “defunct bodies” substitute “bodies that have been dissolved”.