Chapter 1U.K.Overview of Part
438Overview of PartU.K.
(1)Chapter 2 defines “close company” and other expressions used in this Part.
(2)Chapter 3 imposes a charge to tax in connection with loans or advances by close companies to participators.
(3)Chapter 4 contains a power to obtain information in connection with close companies.
(4)For the meaning of “participator”, see section 454.