PART XI CLOSE COMPANIES
F2CHAPTER II CHARGES TO TAX IN CONNECTION WITH LOANS
Annotations:
Amendments (Textual)
422 Extension of section 419 to loans by companies controlled by close companies.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 11 Ch. 2 (ss. 419-422) repealed (1.4.2010 with effect in accordance with s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), Sch. 1 para. 41, Sch. 3 Pt. 1 (with Sch. 2)