Corporate Insolvency and Governance Act 2020 (c. 12)

SCHEDULES

SCHEDULE 9 Arrangements and reconstructions for companies in financial difficulty

PART 2 Consequential amendments

Corporation Tax Act 2010

44 In Part 14 (change in company ownership), in section 724A (disregard of change in parent company), in subsection (7)(a), after “Part 26” insert “or 26A”.