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Contents

Legislation

Finance Act 1989

Crossheading Close companies

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Section 103 Repeal of apportionment provisions.
Section 104 Meaning of “close company”.
Section 105 Small companies’ rate not available to certain close companies.
Section 106 Restriction on payment of tax credits.
Section 107 Close companies: consequential amendments.

Close companies
Meaning of “close company”.

Section 104 | Meaning of “close company”.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 104 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 1 (with Sch. 2)