Schedule 9, Part 2, paragraph 28
CIGA 2020
Corporate Insolvency and Governance Act 2020 · United Kingdom
In Part 2 of the Income Tax (Trading and Other Income) Act 2005 (trading income), in section 259 (meaning of “statutory insolvency arrangement”), in paragraph (b), after “Part 26” insert “ or 26A ”.
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Source: legislation.gov.uk · retrieved 2026-09-04