Corporate Insolvency and Governance Act 2020 (c. 12)

SCHEDULES

SCHEDULE 9 U.K. Arrangements and reconstructions for companies in financial difficulty

PART 2 U.K. Consequential amendments

Corporation Tax Act 2010 U.K.

43 (1) Part 7ZA (restrictions on obtaining certain deductions) is amended as follows. U.K.

(2) In section 269ZH (meaning of “insolvency procedures”), in subsection (5)(a), after “Part 26” insert “ or 26A ”.

(3) In section 269ZY (meaning of “relevant reversal credit”), in subsection (8)(b), after “Part 26” insert “ or 26A ”.