C1C2Part 8Intangible fixed assets

Annotations:
Modifications etc. (not altering text)
C2

Pt. 8 modified (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 601, 1184(1) (with Sch. 2)

Chapter 12Related parties

Meaning of “participator” and “associate”

841“Participator” and “associate”

1

In this Chapter “participator”, in relation to a close company, has the meaning F1given by section 454 of CTA 2010, except as provided in subsection (2).

2

“Participator” does not include a person just because the person is a loan creditor of the company within the meaning F2given by section 453 of CTA 2010.

3

In this Chapter “associate”, in relation to a participator in a close company, has the meaning given by F3section 448 of CTA 2010.