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Chapter I INTERPRETATIVE PROVISIONSF1

United Kingdom

  1. 414Close companies.
  2. 415Certain quoted companies not to be close companies.
  3. 416Meaning of “associated company” and “control”.
  4. 417Meaning of “participator”, “associate”, “director” and “loan creditor”.
  5. Additional matters to be treated as distributions

Annotations

Textual amendments

F1

Pt. 11 Ch. 1 (ss. 414-418) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 40, Sch. 3 Pt. 1 (with Sch. 2)