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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Trustees' payments: further provisions

  • Section 638 Capital sums paid by way of loan or repayment of loan
  • Section 639 Loans to participators in close companies
  • Section 640 Grossing-up of deemed income
  1. Chapter 5 Settlements: amounts treated as income of settlor or family
  2. Crossheading Trustees' payments: further provisions

Crossheading Trustees' payments: further provisions

From legislation.gov.uk

Contents

  1. Section 638 Capital sums paid by way of loan or repayment of loan
  2. Section 639 Loans to participators in close companies
  3. Section 640 Grossing-up of deemed income
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