Revenue Note for Guidance

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Revenue Note for Guidance

960M Taking by Collector-General of proceedings in bankruptcy

(1) The Collector-General may take bankruptcy proceedings in respect of the taxes and duties to which this legislation applies with the exception of corporation tax.

(2) The rules of court and the enactments relating to bankruptcy (e.g. the Bankruptcy Act 1988) will apply to proceedings under this section.

Relevant Date: Finance Act 2021