CTM36240 | Particular topics: company dissolution: company not dissolved
From HM Revenue & Customs · Company Taxation Manual
If two years have passed since the making of a distribution and the company
has not been dissolved, or
has failed to satisfy the first condition mentioned at
it is treated as if the relief from CT distribution treatment given by had never applied,.
ESCC16
If a company is treated as having distributed assets in the course of a winding-up under ESCC16, and some event gives an officer reason to believe the company will not be struck off or that one or other of the conditions in will not be satisfied, the circumstances should be reported to BAI (Technical)