http://www.legislation.gov.uk/ukpga/2009/4/section/1217RKACorporation Tax Act 2009An Act to restate, with minor changes, certain enactments relating to corporation tax; and for connected purposes.texttext/xmlenStatute Law Database2025-10-17Expert Participation2025-04-01 Corporation Tax Act 2009s. 1094(2A)-(2C)Finance Act 2012Sch. 3 para. 13(3)Corporation Tax Act 2009s. 1106(4A)-(4C)Finance Act 2012Sch. 3 para. 14(3)Corporation Tax Act 2009s. 322(2A)(zb)Finance Act 2016s. 73(5)Corporation Tax Act 2009s. 1058B(5)(ea)Neonatal Care (Leave and Pay) Act 2023Sch. para. 57s. 3(3)reg. 2 PART 15DCHAPTER 31217RKA1A company may not make a claim under section 1217RD or section 1217RG at a time when it is in administration or liquidation.2For the purposes of this section, a company is in administration if—ait 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)), orba corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.3For the purposes of this section, a company is in liquidation if—ait is in liquidation within the meaning of section 247 of that Act or Article 6 of that Order, orba corresponding situation under the law of a country or territory outside the United Kingdom exists in relation to the company.Pt. 15D inserted (with effect in accordance with Sch. 8 para. 17(1)(a) of the amending Act) by Finance Act 2016 (c. 24), Sch. 8 para. 1Pt. 15D modified (with application in accordance with s. 19(1)(4) of the amending Act) by Finance Act 2022 (c. 3), s. 19(1)(4)S. 1217RKA and cross-heading inserted (with effect in accordance with Sch. 4 para. 10(2) of the amending Act) by Finance Act 2024 (c. 3), Sch. 4 para. 10(1)