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Legislation
Finance Act 1989

Crossheading Close companies

  • 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.
  1. Close companies
  2. Close companies: consequential amendments.

Section 107 | Close companies: consequential amendments.

From legislation.gov.uk

Schedule 12 to this Act (in which Part I contains administrativeprovisions relating to close companies and Part II makes amendments connectedwith section 103 above) shall have effect.

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