Commentary on Sections Overview Overview Section 323: Meaning of expressions relating to insolvency etc
1088.This section gives the meaning of various terms relevant to the preceding section. It is based on paragraphs 5(7) and 6A(3) to (5) of Schedule 9 to FA 1996.
1089.References to Northern Ireland legislation in this section have been updated to take into account amendments made by the Insolvency (Northern Ireland) Order 2005 (SI 2005/1455 (NI10)).