# Corporation Tax Act 2010, Section 438: Overview of Part

Extent: E+W+S+N.I.

(1) Chapter 2 defines “close company” and other expressions used in this Part.
(2) Chapter 3 imposes a charge to tax in connection with loans or advances by close companies to participators.
(2A) Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators.
(2B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) Chapter 4 contains a power to obtain information in connection with close companies.
(4) For the meaning of “participator”, see section 454.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/438 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-438
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.