Schedule 9, Part 2, paragraph 43

Part 7ZA (restrictions on obtaining certain deductions) is amended as follows. In section 269ZH (meaning of “insolvency procedures”), in subsection (5)(a), after “Part 26” insert “ or 26A ”. In section 269ZY (meaning of “relevant reversal credit”), in subsection (8)(b), after “Part 26” insert “ or 26A ”.

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Source: legislation.gov.uk · retrieved 2026-09-04