Chapter 6 Release of loan to participator in close company
From legislation.gov.uk
Contents
- Section 415 Charge to tax under Chapter 6
- Section 416 Income charged
- Section 417 Person liable
- Section 418 Relief where borrowers liable as settlors
- Section 419 Loans and advances to persons who die
- Section 420 Loans and advances to trustees of trusts that have ended
- Section 420A Temporary non-residents
- Section 421 Income tax treated as paid
- Section 421A Power to obtain information