Statute
Section 841 — Corporation Tax Act 2009: “Participator” and “associate”
Text of the provision Official document
“Participator” and “associate” 841 1 In this Chapter “ participator ”, in relation to a close company, has the meaning given by section 454 of CTA 2010 , except as provided in subsection (2). 2 “ Participator ” does not include a person just because the person is a loan creditor of the company within the meaning given by section 453 of CTA 2010 .
3 In this Chapter “ associate ”, in relation to a participator in a close company, has the meaning given by section 448 of CTA 2010 .
Official source: legislation.gov.uk
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