Close companies Close companies
- 1064Certain expenses of close companies treated as distributions
- 1065Exception for benefits treated as employment income etc
- 1066Exception for certain transfers between UK resident companies
- 1067Companies acting in concert or under arrangements
- 1068Meaning of “participator” in sections 1064 to 1067
- 1069Additional persons treated as participators
Notes on Part 23
Modifications
- C1
Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)