Finance (No. 2) Act 2015

36 U.K. In Article 108 (avoidance of sequestration or distress)—

(a) the existing text becomes paragraph (1), and

(b) after that paragraph insert—

“(2) In paragraph (1) the reference to “sequestration or distress” includes a hold notice or a deduction notice under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) and, if paragraph (1) has effect in relation to a deduction notice, it also has effect in relation to the hold notice to which it relates (whenever the hold notice was given).”