Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 December 2019 - onwards
72. Amendment of section 1001 of Principal Act (liability to tax, etc. of holder of fixed charge on book debts of company)
Section 1001 of the Principal Act is amended in subsection (3)(c) -
(a) by inserting "or, where the fixed charge has been transferred (whether before or after the coming into operation of section 72 of the Finance Act 2019), on or before 31 January 2020 or within 21 days of the date of transfer of the fixed charge (whichever is the later)," after "the creation of the fixed charge", and
(b) in subparagraph (iv), by inserting "or transferred, as the case may be" after "created".