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CTM60260 | Close companies: tests: control - exceptions

From HM Revenue & Customs · Company Taxation Manual

The specific exceptions mentioned in (d) to (f) of CTM60105 may exclude a company from being a close company even if five or fewer persons, etc, can be shown on the tests in CTM60220 to control it. These exceptions are considered in more detail in CTM60270 to CTM60310.