PART XI CLOSE COMPANIES
F6CHAPTER I INTERPRETATIVE PROVISIONS
414 Close companies.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
415 Certain quoted companies not to be close companies.
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
416 Meaning of “associated company” and “control”.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
417 Meaning of “participator”, “associate”, “director” and “loan creditor”.
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Additional matters to be treated as distributions
418“Distribution” to include certain expenses of close companies.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11CHAPTER II CHARGES TO TAX IN CONNECTION WITH LOANS
Pt. 11 Ch. 2 (ss. 419-422) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 41, Sch. 3 Pt. 1 (with Sch. 2)
419 Loans to participators etc.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
420 Exceptions from section 419.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
421Taxation of borrower when loan under section 419 released etc
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
422 Extension of section 419 to loans by companies controlled by close companies.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F20CHAPTER III APPORTIONMENT OF UNDISTRIBUTED INCOME ETC.
Pt. 11 Ch. 3 (ss. 423-430) repealed (with effect in accordance with s. 103(1) of the repealing Act) by Finance Act 1989 (c. 4), Sch. 17 Pt. 5, Note 4 (with s. 103(2))
F12423 Apportionment of certain income, deductions and interest.
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F13424 Exclusions from section 423.
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F14425 Manner of apportionment.
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F15426 Charge to income tax where apportionment is to an individual.
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F16427 Reduction of charge under section 426 in certain cases.
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F17428 Increase of apportioned sum etc. by reference to ACT.
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F18429 Payment and collection of income tax.
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F19430 Consequences of apportionment: ACT.
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Pt. 11 Ch. 1 (ss. 414-418) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 40, Sch. 3 Pt. 1 (with Sch. 2)