Schedule ZA1, paragraph 2(2)

A company is excluded from being eligible if— on the filing date, the company is subject to an insolvency procedure, or at any time during the period of 12 months ending with the filing date, the company was subject to an insolvency procedure within sub-paragraph (3)(a) or (b).

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-07-16; changes after this date are not shown.