Regulation 3 Additional information to be provided in relation to directorships, close companies and dividend income
(1)
Regulations 4 and 5 apply to a person required to make and deliver a personal return for a year of assessment (“the relevant year”) after the tax year 2024-25.
(2)
In regulations 4 and 5, “close company” has the meaning given in section 439 of CTA 2010f1.
Annotations
Footnotes
- f1
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2010 c. 4. The definition of “CTA 2010” in section 118(1) of the Taxes Management Act 1970 was inserted by paragraph 159(b) of Schedule 1 to the Corporation Tax Act 2010 (“CTA 2010”).