The following Banking & Finance practice note provides comprehensive and up to date legal information covering:
Association of Corporate Treasurers.
Administration is a procedure under the Insolvency Act 1986 under which a company in financial difficulties is run by an administrator as a going concern prior to the implementation of longer term options such as break-up and sale.
In the context of lending, amortisation refers to the principal amount of the debt being repaid in instalments over the life of the loan. It can be contrasted with a bullet repayment where the principal is paid in one instalment at the end of the life of
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This Practice Note considers the nature and scope of arbitration agreements with a particular focus on arbitration agreements pursuant to the law of England and Wales, although it also discusses the concept from an international perspective and includes some comparative examples from other
Community order requirementsCommunity order requirements are set out in the Criminal Justice Act 2003 (CJA 2003), as amended by the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (LASPO 2012) and the Offender Rehabilitation Act 2014 (ORA 2014). Criminal Justice Act 2003, s 152(2)
Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border
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