[8ZF Disqualification following winding up under s 85 of Finance Act 2022]
Company Directors Disqualification Act 1986 (1986 c 46) | Legislation

[8ZF  Disqualification following winding up under s 85 of Finance Act 2022]

[(1)     The court may make a disqualification order against a person if, on an application under this section, it is satisfied—

(a)     that the person—

(i)     is a director of a company that carries on business as a promoter within the meaning of Part 5 of the Finance Act 2014 (promoters of tax avoidance schemes), or

(ii)     after the coming into force of this section, was a director of a company at a time at which it did so, and

(b)     that the person's conduct in relation to

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