{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-719A",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-719A.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/719A",
  "kind": "section",
  "number": "719A",
  "heading": "Other definitions",
  "text": "In this Chapter—\n“closely-held company” means—\n(a)a close company for the purposes of the Corporation Tax Acts (see Part 10 of CTA 2010), or\n(b)a company that would be a close company if section 442(a) of CTA 2010 were ignored (non-UK resident company not to be treated as close);\n“nominee”, in relation to an individual, means a person—\n(a)who possesses any rights or powers on behalf of the individual, or\n(b)who may be required to exercise any rights or powers on the individual’s direction or behalf;\n“participator” is to be construed in accordance with section 454 of CTA 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 719A inserted (with effect in accordance with s. 22(10) of the amending Act) by Finance (No. 2) Act 2024 (c. 12), s. 22(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/719A",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}