Statute
Section 438 — Corporation Tax Act 2010: Overview of Part
Text of the provision Official document
Overview of Part 438 1 Chapter 2 defines “close company” and other expressions used in this Part.
2 Chapter 3 imposes a charge to tax in connection with loans or advances by close companies to participators. 2A Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators. 2B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 Chapter 4 contains a power to obtain information in connection with close companies.
4 For the meaning of “participator”, see section 454.
Official source: legislation.gov.uk
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