OpenLegislation

Regulation 4 Additional information to be provided in relation to directorships, close companies and dividend income

Original text. Later amendments are not shown.

The person must include in the return the following additional information—

(a)

whether the person was a director of a companyf1 during the relevant year;

(b)

if so, whether any such company was a close company.

Annotations

Footnotes

f1

The definition of “company” in section 118(1) of the Taxes Management Act 1970 (which refers to section 1121, read with section 617, of CTA 2010) was inserted by paragraph 159(a) of Schedule 1 to CTA 2010.