Timing and quantifying rules - Income equalisation schemes - Refunds: on application
EH 55: Refund on liquidation
You could also call this:
“Refunds for closing companies no longer available under this provision”
This part of the law used to be about getting a refund when a company was closing down. However, it was removed from the law on 18 March 2019. This means it no longer applies, and you can’t use it anymore. If you need to know about refunds when a company is closing down, you should look at other parts of the law that are still in use.
EH 56: Income when refund given on liquidation, or
“Refunds during liquidation are no longer part of income tax rules”
Part E
Timing and quantifying rules
Income equalisation schemes:
Refunds: on application
EH 55Refund on liquidation (Repealed)
Notes
Section EH 55: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
