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Application: close companies Application: close companiesF1F2

  1. 554AAApplication of Chapter 2: close companies
  2. 554ABMeaning of “relevant transaction”
  3. 554ACMeaning of “excluded transaction”
  4. 554ADSection 554AA: meaning of “director”
  5. 554AESection 554AA: meaning of “material interest”
  6. 554AFSection 554AA: supplementary

Annotations

Textual amendments

F1

Pt. 7A inserted (with effect in accordance with Sch. 2 paras. 52-59 of the amending Act) by Finance Act 2011 (c. 11), Sch. 2 para. 1

F2

Ss. 554AA-554AF and cross-heading inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2

Notes on Part 7A

Modifications

C1

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)

C2

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)

C3

Pt. 7A modified (22.7.2020) by 2017 c. 32, Sch. 11 para. 1A(2)(6) (as inserted by Finance Act 2020 (c. 14), s. 16(3))

Notes on Chapter 1

Modifications

C1

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 35(6)

C2

Pt. 7A modified (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 11 para. 1(8)