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Finance Act 2013
Schedule 45
Part 4
New special rule: distributions to participators in close companies etc

Paragraph 131

Part 4 of ITTOIA 2005 (savings and investment income) is amended as follows.

← Paragraph 130

Paragraph 131

Paragraph 132 →

Legislation: Finance Act 2013
Citation: 2013 c. 29, paragraph 131
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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