Chapter 6 Release of loan to participator in close company
United Kingdom
- 415Charge to tax under Chapter 6
- 416Income charged
- 417Person liable
- 418Relief where borrowers liable as settlors
- 419Loans and advances to persons who die
- 420Loans and advances to trustees of trusts that have ended
- 420ATemporary non-residents
- 421Income tax treated as paid
- 421APower to obtain information