Direct Tax Acts, Finance Act 2013
Chapter 1
Interpretation and general
430 Meaning of “close company”
CTA76 s94; FA03 s63; FA04 s89 and Sch3; FA07 s35 and Sch2
(1) For the purposes of the Corporation Tax Acts, “close company”...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.