Chapter II CHARGES TO TAX IN CONNECTION WITH LOANSF1
United Kingdom
- 419Loans to participators etc.
- 420Exceptions from section 419.
- 421Taxation of borrower when loan under section 419 released etc
- 422Extension of section 419 to loans by companies controlled by close companies.
Annotations
Textual amendments
- F1
Pt. 11 Ch. 2 (ss. 419-422) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 41, Sch. 3 Pt. 1 (with Sch. 2)