[1218ZCLA No claim if company in administration or liquidation]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Companies in insolvency]

[1218ZCLA  No claim if company in administration or liquidation]

[(1)     A company may not make a claim under section 1218ZCE or section 1218ZCH at a time when it is in administration or liquidation.

(2)

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