Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 30 U.K. Close companies

PART 2 U.K. Other amendments

Taxes Management Act 1970 U.K.

9 U.K. In section 59E(11)(a) (provision as to when tax is due and payable)—

(a) after “455” insert “ or 464A ”, and

(b) after “loan” insert “ or benefit ”.