Sch 8 para 36
In Article 108 (avoidance of sequestration or distress)— (a) the existing text becomes paragraph (1), and (b) after that paragraph insert— (2) In paragraph (1) the reference to “ sequestration or distress ” includes a hold notice or a deduction notice under Part 1 of Schedule 8 to the Finance (No. 2) Act 2015 (enforcement by deduction from accounts) and, if paragraph (1) has effect in relation to a deduction notice, it also has effect in relation to the hold notice to which it relates (whenever the hold notice was given).