Corporation Tax, Finance Act 2009
8.2Meaning of the Term “Close Company”
Nearly all companies “Close”
TCA97 s430
As befits a definition which will ensure that the vast majority of companies met with in practice are close, its ma...
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.