252 Meaning of a company being “in administration” or “in receivership”
Income Tax Act 2007 (2007 c 3) | Legislation

Interpretation

252  Meaning of a company being “in administration” or “in receivership”

(1)     References in this Part to a company being “in administration” or “in receivership” are to be read as follows.

(2)     A company is “in administration” if—

(a)     it is in

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