C1Part 10Close companies
Annotations:
Modifications etc. (not altering text)
Chapter 1Overview of Part
438Overview of Part
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.
F12A
Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators.
2B
Chapter 3B makes provision about the treatment of certain repayments and return payments made in respect of loans, advances and other arrangements.
3
Chapter 4 contains a power to obtain information in connection with close companies.
4
For the meaning of “participator”, see section 454.
Pt. 10 applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 Pt. 1