Part 10 Close companiesC1
United Kingdom
- 1Overview of Part
- 2Basic definitions
- 3Charge to tax in case of loan to participator
- 3ACharge to tax: other arrangements
- 3BRepayments and return payments
- 4Power to obtain information
Annotations
Modifications
- C1
Pt. 10 applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 Pt. 1