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Legislation

Taxes Management Act 1970

Crossheading Companies

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Section 108 Responsibility of company officers.
Section 109 Corporation tax on close company in connection with loans or benefits to participators etc.
Section 109A Residence of companies

PART XI MISCELLANEOUS AND SUPPLEMENTAL
Crossheading Companies

Crossheading Companies

From legislation.gov.uk

Contents

Section 108 Responsibility of company officers.
Section 109 Corporation tax on close company in connection with loans or benefits to participators etc.
Section 109A Residence of companies