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Legislation
Corporation Tax Act 2010

Crossheading Meaning of “close company": general

  • Section 439 “Close company”
  • Section 440 Basis of winding up under section 439(3)
  • Section 441 Treatment of some persons as participators or directors for the purposes of section 439(3)
  1. Chapter 2 Basic definitions
  2. Crossheading Meaning of “close company": general

Crossheading Meaning of “close company": general

From legislation.gov.uk

Contents

  1. Section 439 “Close company”
  2. Section 440 Basis of winding up under section 439(3)
  3. Section 441 Treatment of some persons as participators or directors for the purposes of section 439(3)
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