Part 4 U.K.Savings and investment income

Chapter 6 U.K.Release of loan to participator in close company

F1 421Income tax treated as paid U.K.

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Textual Amendments

F1 S. 421 omitted (with effect in accordance with Sch. 1 para. 73 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 1 para. 1(1)