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Finance (No. 2) Act 2015

Finance (No. 2) Act 2015 Sch 7 para 35

Sch 7 para 35

(1) Section 361 (acquisition of creditor rights by connected company at undervalue) is amended as follows. (2) In subsection (1), for paragraph (f) substitute— (f) the equity-for-debt exception (see section 361C) does not apply. (3) Omit subsection (2). (4) After subsection (6) insert— (7) Subsections (3) and (4) are subject to section 361D (corporate rescue: debt released shortly after acquisition).

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