Chapter 3A Charge to tax: other arrangementsC1F1
- 464ACharge to tax: arrangements conferring benefit on participator
- 464BRelief in case of return payment to company
Annotations
Textual amendments
- F1
Pt. 10 Ch. 3A inserted (with retrospective effect in accordance with Sch. 30 para. 5(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 30 para. 5(1)
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