Corporation Tax Act 2010 (c. 4)

Part 23 U.K. Company distributions

Chapter 4 U.K. Special rules for distributions made by certain companies

Close companies U.K.

1068 Meaning of “participator” in sections 1064 to 1067 U.K.

(1) In sections 1064 to 1067 “participator” has the same meaning as in Part 10 (see section 454).

(2) Section 1069 extends the meaning given by subsection (1).