Chapter 3 Charge to tax in case of loan to participatorC1
- Charge to tax in case of loan to participator
- Exceptions to the charge to tax under section 455
- Relief in case of repayment or release of loan
- Loan treated as made to participator
- Loan treated as made by close company
- Taxation of debtor on release of loan to trustees of settlement which has ended
Annotations
Modifications
- C1
Pt. 10 Chs. 3-3B applied (24.2.2022) by Finance Act 2022 (c. 3), Sch. 2 para. 37
Notes on Part 10
Modifications
- C1
Pt. 10 applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 Pt. 1